Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has made an assessment of the potential impact of (a) the Family Farm Tax and (b) increased solar panel construction on arable land on national food security.

The Government recognises that food security is national security. We need a resilient and healthy food system that works with nature and supports British farmers and food producers.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses and fixing the public finances. The reforms announced by the Government are expected to result in up to around 520 estates claiming agricultural property relief paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others, and compared to the position before 1992.

On solar panel construction, the Government recognises that there will be questions about the effects of land use change and impacts on the local environment. However, the Government does not believe that the rollout of solar generation poses a risk to food security. Planning guidance makes clear that developers should utilise brownfield land wherever possible. Where agricultural land must be used, lower-quality land should be preferred. In any case, the total area of land used for solar is very small – less than 0.1% of UK land, as of September 2024.