Ms Lockhart’s letter, which was circulated to the Treasury, Prime Minister Sir Keir Starmer and DEFRA Minister Daniel Zeichner, has been countersigned by all sitting Northern Ireland MP’s and Members of the House of Lords.

The letter has received full support from DUP colleagues Gavin Robinson MP, Sammy Wilson MP, Gregory Campbell CBE MP, Jim Shannon MP, Lord Dodds, Lord Morrow, Lord Hay, Lord Brown, Lord McCrea and Lord Weir.

It has also attracted positive cross-party support from Jim Allister MP (TUV), Robin Swann MP (UUP), Alex Easton MP (Independent Unionist), Claire Hanna MP (SDLP), Colum Eastwood MP (SDLP), Sorcha Eastwood MP (Alliance MP). Peers include Baroness Foster, Baroness Hoey, Lord Lexden, Lord Kilclooney, Baroness O’Loan, Lord Bew, Lord Alderdice, Viscount Brookeborough, Rt Rev the Lord Eames, Baroness Ritchie, Lord Rogan, Lord Eliott, and Lord Empey.

Carla Lockhart said: “I wanted to send out a strong united message on this issue. I welcome and thank all those Northern Ireland MPs and Peers from across the Commons and Lords who have supported this initiative. This letter clearly demonstrates that we are collectively united in our concerns regarding the government’s pending plans to abolish current APR.”

The letter addressed to the Rt Hon Rachel Reeves MP reads as follows:

Agriculture isn’t just a cornerstone of Northern Ireland’s economy, it is a fundamental part of local communities and rural life. With more than 26,000 farms, the agri-food sector supports tens of thousands of families across the region, providing vital economic, social and cultural contributions.

The removal of Agricultural Property Relief will place a substantial and unfair financial burden on family farms, jeopardise their ability to pass on these assets to future generations and risk the sustainability of family-owned farming operations.

The abolition of APR risks exacerbating existing pressures already faced by the agricultural sector, including rising operational costs, challenges from changing trade conditions and the uncertainties associated with climate policies.

The unique structure of agriculture in Northern Ireland, with many small-to-medium-sized family-owned farms, means that many will face acute financial challenges should APR be removed. The Department of Agriculture, Environment and Rural Development estimates that this will affect at least a third of all farms in Northern Ireland with 75% of dairy farms impacted.

Whilst almost £14,000 per acre is reported as the average price, land values in Northern Ireland vary massively, depending on location and sector, but are in the main more expensive than elsewhere in the United Kingdom.

Unlike other types of businesses, farming is asset-rich but often cash-poor, making inheritance tax liabilities particularly difficult to meet without significant restructuring, borrowing, or asset disposal, potentially leading to fragmentation or loss of productive land.

We recognise and support the need for a fair tax system, but we strongly believe that removing APR will inadvertently threaten the generational transfer of farms, disrupt rural communities and undermine the long-term security of our agricultural sector.

The proposal could also diminish the UK’s food security at a time when resilience in local food production is increasingly crucial. Northern Ireland farms produce food to feed over 10 million people.

We strongly urge the government to reconsider this decision and to preserve APR for agricultural properties to ensure that the next generation can continue to work and thrive in this essential industry. We would welcome the opportunity to engage further with you on this matter to discuss possible approaches that can support both the government’s fiscal objectives and the viability of the agricultural sector in Northern Ireland.