Agricultural holdings in decline across Scotland

Harriet Cross MSP has called for Labour’s new inheritance tax rules to be scrapped, warning that it will exacerbate the decline of agricultural holdings across Scotland. 

Scottish government figures show that ownership of land, building and equipment ownership for agricultural purposes has dropped by as much as 14% in some areas over the past two years. Since 2022, the number of agricultural holdings in the Highlands has fallen by 1,381 to 9,948, while in Aberdeenshire there has been a reduction of 435 to 6,505. It is feared these reductions could impact upon sporting estates and therefore shooting. 

Ms Cross, the Scottish Conservative MP for Gordon and Buchan, said: “These figures are an illustration of the precarious situation farms find themselves in before Labour implements their cruel and unjustified family farm tax. It is another barrier to an industry already facing huge challenges.” 

Eleanor Kay, senior policy adviser at Scottish Land & Estates, told ST: “The planned changes to inheritance tax and business property relief represent a huge threat to the viability of family farms, and it has been heartening to see the sector and opposition parties united in their efforts to force a rethink by the UK Government.”