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How many farms would be affected by Budget changes?

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How many farms would be affected by Budget changes?


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There has been an outcry from many farmers following the changes to inheritance tax for farms announced in the Budget.

From April 2026, inherited agricultural assets worth more than £1m, which were previously exempt, will have to pay inheritance tax at 20% – half the usual rate.

We’ve seen a range of claims about how many farms will be affected.

The largest estimate – 70,000 – relates to the total number that could ever be affected. But the number of farms likely to be impacted each year is likely to be around 500.

Will 70,000 farms be affected?

Liberal Democrat leader Sir Ed Davey said the government needed to “listen to rural communities” and reverse the change, claiming it would impact around 70,000 farms.

That figure comes from the Country Land and Business Association. Its president, Victoria Vyvyan said: “We estimate that capping agricultural property relief at £1m could harm 70,000 UK farms, damaging family businesses and destabilising food security.”

That’s not a figure for the number of estates that will have to pay inheritance tax each year, it’s an estimate of the total number of farms worth enough to pay.

There are a couple of ways to get to that.

Yiorgos Gadanakis, associate professor of agricultural business management at University of Reading, Whiteknights pointed to various sources including Defra’s Farm Business Survey, which suggest that between about 30 and 35% of farms in the UK could be valued at over £1m.

As there are about 209,000 farm holdings in the UK, that gives an estimate of between 62,700 and 73,150.

An alternative way is to look at the number of farms that are bigger than about 200 acres (81 hectares), because at average land prices that would be enough to mean inheritance tax was due. That figure comes out at about 70,000.

Sally Shortall, professor of rural economy at Newcastle University, points out they will not be evenly distributed across the country because of differing land values. “Farms in England are likely to be the hardest hit,” she said.

But of course a farm will only be affected once it is inherited, so 70,000 is not necessarily the right number to use.

Is it 500 farms a year?

Paul Johnson, the director of the Institute for Fiscal Studies (IFS), an independent economy think-tank, told Sky News: “The changes will affect a remarkably small number of some of the most valuable farms.”

He added: “[Farms are] still more generously treated, actually, than farms used to be in decades past.”

The Treasury estimates that 500 estates including agricultural land will be affected by the agricultural property relief reform per year.

Dan Neidle, an independent tax expert, says the number of actual farms affected is likely to be below 500 per year.

There were a total of 462 inherited farms valued above £1m in 2021-22, according to HM Revenue and Customs (HMRC):

  • 345 valued between £1m and £2.5m
  • 80 at £2.5m to £5m
  • 37 above £5m

Under the new rules, those 462 farms would be affected by the 20% inheritance tax on any value above £1m (not on the whole value).

However, as Mr Neidle points out, like for the rest of the population, there is no inheritance tax to be paid on the value of property up to £325,000, bringing the untaxed total to £1.325m.

If a farmer is married, his or her spouse would be able to pass on another £1.325m tax free, taking the total untaxed amount to £2.65m.

There were 117 farms valued above £2.5m in 2021-22, according to the HMRC figures.

In addition, there is an £175,000 tax-free allowance on a main residence when it’s being passed on to children or grandchildren. This brings the total untaxed amount for a farming couple to up to £3m.

Steve Reed, the secretary of state for the environment, food and rural affairs, confirmed the “vast majority” of farmers will not be affected by changes. Writing in the Telegraph, he said “only the richest estates will be asked to pay”.

How much could be raised?

The chief secretary to the Treasury, Darren Jones, has said that the inheritance tax exemptions currently cost “about £1bn a year for taxpayers”.

Now the Treasury expects that the changes to inheritance tax , as well as changes to Business Tax Relief, will raise £230m in 2026-27, the first year of their introduction. This rises to £520m by the end of the forecast in 2029-30.

But the independent Office for Budget Responsibility (OBR) warns that there is high uncertainty around these figures.

Is the tax affordable?

Sam Kirkham, who specialises in agriculture at Albert Goodman accountants, says “people look at the value of farms and think the farmers must be wealthy”.

But she says if the farm passes down to the next generation to continue to produce food, they never get to realise that capital.

And she adds farm profits are insufficient to meet the additional cost of inheritance tax.

Government figures suggest that the average return on capital for farms (which is the percentage return that they are making from things like land and machinery) is only about 0.5%, which is very low.

UPDATE 4 November: The unit on a measure of area was corrected from hectares to acres. A sentence was added detailing the residence nil-rate band rate of inheritance tax.

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18.460814500000, -66.284206000000

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37.496800000000, 130.832150000000

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42.655563700000, 21.178423800000

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59.275254000000, 18.035164000000

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52.206757000000, 21.013587000000

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25.262972600000, 51.524681100000

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40.605960780000, -3.708892720000

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41.392310000000, 2.140613000000

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59.275254000000, 18.035164000000

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24.705725000000, 46.747810000000

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26.436782400000, 50.103999100000

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61.003623900000, 24.499024140000

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15.583428400000, 32.522662170000

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59.400917050000, 18.032776350000

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50.083618100000, 14.432398600000

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3.107400000000, 101.618010000000

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31.565682200000, 74.314182900000

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-25.991460000000, 28.073160000000

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Mobility

0.320776000000, 32.607251000000

THE FEDERATION OF MOTOR SPORTS CLUBS OF INDIA
A 25 , Krishna Towers I – 6th Flr 50, Sardar Patel Road

Sport & Mobility

13.083693900000, 80.270186000000

THE JAMAICA AUTOMOBILE ASSOCIATION
7 Central Avenue Swallowfield

Mobility

17.971462000000, -76.792778000000

THE NEW ZEALAND AUTOMOBILE ASSOCIATION INC.
Level 17, 99 Albert Street

Mobility

-36.848842000000, 174.763102000000

THE ROYAL AUTOMOBILE ASSOCIATION OF THAILAND
151 Ratchadapisek Road Jatujak

Sport & Mobility

13.752493800000, 100.493508900000

THE ROYAL AUTOMOBILE CLUB
Pall Mall Clubhouse 89 Pall Mall

Mobility

51.506088800000, -0.134794500000

THE ROYAL AUTOMOBILE CLUB OF JORDAN
Wadi Seer Cross Roads (8Th Circle) Princess Tharvat Street No. 26

Sport & Mobility

31.951294130000, 35.916691010000

TOURING AND AUTOMOBILE CLUB OF THE ISLAMIC REPUBLIC OF IRAN
No 231, Corner of Ghaneyi St Khosh St, Azadi Ave.

Mobility

35.694390000000, 51.421510000000

TOURING CLUB BELGIUM
Boulevard du Roi Albert II 4 Koning Albert II laan 4

Mobility

50.863253000000, 4.358312000000

TOURING CLUB D’ALGERIE
30 rue Hassen Benaamane Les Vergers – Bir Mourad Raïs

Mobility

36.775360600000, 3.060188200000

TOURING CLUB DE TUNISIE
15 rue d’allemagne

Mobility

36.800587000000, 10.179269000000

TOURING CLUB MALTA
MCVS 181 Melita Street

Mobility

35.895758000000, 14.509728500000

TOURING CLUB SUISSE
4 chemin de Blandonnet

Mobility

46.220049000000, 6.098084000000

TOURING Y AUTOMOVIL CLUB DE COLOMBIA
Cl. 102a ## 49A-24

Sport & Mobility

4.918570000000, -74.027990000000

TOURING Y AUTOMOVIL CLUB DE VENEZUELA
Torre Phelps Piso 15, Oficina A y C Plaza Venezuela

Sport & Mobility

10.506093400000, -66.914600800000

TOURING Y AUTOMOVIL CLUB DEL PERU
Av. Trinidad Moran 698 Lince

Sport & Mobility

-12.090300000000, -77.042449000000

TOURING Y AUTOMÓVIL CLUB PARAGUAYO
25 De Mayo Y Brasil Casilla de Correo 1204

Sport & Mobility

-25.299607000000, -57.599913000000

TRINIDAD AND TOBAGO AUTOMOBILE ASSOCIATION
8 Francis Road, Maraval

Mobility

10.651997000000, -61.517031000000

TURKIYE TURING VE OTOMOBIL KURUMU
Fazil Kaftanoglu Cad. no 2, Seyrantepe yolu, 4. Levent

Mobility

41.081532000000, 29.016818000000

UNION DES AUTOMOBILISTES BULGARES
3 Place Pozitano P.O Box 257

Sport & Mobility

42.695640350000, 23.325126720000

USTREDNI AUTOMOTOKLUB CR
Na Strzi 1837/9

Mobility

50.040440600000, 14.438414500000

YEMEN CLUB FOR TOURING AND AUTOMOBILE
Beginning of Al-Zubairi St., after Aser Intersection

Sport & Mobility

15.353856900000, 44.205884100000

ÖSTERREICHISCHER AUTOMOBIL- MOTORRAD – UND TOURING CLUB
Baumgasse 129

Sport & Mobility

48.189303950000, 16.412397490000

ÖSTERREICHISCHER CAMPING CLUB
Baumgasse 129

Mobility

48.189303950000, 16.412397490000



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Jets of liquid bounce off hot surfaces without ever touching them

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New Scientist. Science news and long reads from expert journalists, covering developments in science, technology, health and the environment on the website and the magazine.

If you cook with stainless steel pans, you are probably familiar with the Leidenfrost effect

Franck Celestini

A jet of liquid can bounce off of a hot plate without ever touching it. This extension of the Leidenfrost effect – the phenomenon that allows beads of water to skitter across a scorching pan – could help improve cooling processes, like those used in things ranging from nuclear reactors to firefighting.

Though first described nearly 300 years ago, the Leidenfrost effect has only been tested with fluid droplets, not squirts of liquid. Until…



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BBC exposes pubs failing to enforce safety scheme

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BBC exposes pubs failing to enforce safety scheme


BBC undercover footage shows staff at venues failing to respond when an “Ask for Angela” safety request is made

Pubs, bars and clubs that have signed up for a scheme designed to protect customers who are in fear for their safety are not implementing it, a BBC undercover investigation has found.

The Ask for Angela initiative, a not-for-profit project in place at thousands of venues nationwide, aims to provide a discreet lifeline for people who believe they are in danger.

Those with such fears are advised to use the code word “Angela”, to indicate to staff they are in need of help.

But secret filming by BBC researchers found that in half of the London venues they visited, including major chains, staff failed to respond to the code word. The BBC received similar reports from across the UK.

It comes as more councils make participation in the scheme key to granting alcohol licences.

Our investigation found staff at large chains including Greene King, JD Wetherspoon and Simmons were among those who did not recognise the code word.

Greene King said it was concerned about the BBC’s findings and pledged to review how the Ask for Angela scheme was communicated to its teams. JD Wetherspoon said it had successfully dealt with many examples of distressed women using the scheme but would provide additional training if necessary. There was no response from Simmons.

The Ask for Angela initiative, which is aimed mainly at women but can be used by anyone feeling unsafe at a participating establishment, has spread from the UK to countries around the world, including Canada and the Netherlands, and operates in thousands of locations. The scheme is named after Angela Crompton, who was murdered by her husband.

grey placeholderAsk for Angela poster encouraging anyone who feels threatened or scared on a night out to approach the bar and use the code word 'Is Angela there?'

The Ask for Angela scheme was launched in 2016 by Hayleigh Crawford, a substance misuse and sexual violence strategic co-ordinator

Staff receive special training to recognise the word Angela as a signal someone needs help.

Upon hearing the code word, employees are meant to discreetly intervene, helping the person get to safety by reuniting them with friends, calling a taxi, or contacting the police if necessary.

Venues often prominently advertise their participation in Ask for Angela, putting posters and stickers throughout their premises, particularly in women’s toilets, and also advertise online to say they are a safe haven.

Some people say they actively seek out these establishments when arranging dates or nights out, viewing the scheme as a safety net after undergoing traumatic experiences in the past.

grey placeholderThis woman who didn't want to be identified told the BBC about a date with a man that went wrong minutes after she met him

This woman, who the BBC is identifying only as “Kay”, was physically intimidated minutes after meeting a man she connected with through a dating app

One woman, who the BBC is naming only as “Kay”, explained how she had arranged to meet a man for the first time after connecting on a dating app, but the encounter turned into a nightmare.

“It was fine at first,” she told the BBC. “But then the night just kept getting worse and worse.”

Within minutes of sitting down together, her date began touching her inappropriately. “He started playing with my hand, and I just froze,” she recounted, visibly upset. “I pulled my hand back. I put it behind my neck. And he just kept saying, ‘give me your hand, give me your hand’.”

As she tried to leave, his behaviour worsened. “We got up and then he grabbed me by my waist. And he slid his hand all the way down. I was scared and also just a bit shocked at what’s happening because I’m like, ‘leave me alone’.”

Kay did not know about the Ask for Angela scheme but thinks that, implemented properly, it could have helped, and says she now seeks out venues that operate it.

grey placeholderPicture of one of the BBC undercover researcher who tested out bars running the Ask for Angela safety scheme.

BBC undercover researchers tested 25 London venues that advertised they were part of the Ask for Angela scheme

Following tip-offs from women and from bar staff concerned about the scheme’s implementation, BBC researchers posed as a couple on a date to test venues that actively promoted their involvement.

While most of the approaches were made by a female researcher, in a couple of instances a male researcher made a request for help, as the scheme applies to anyone feeling unsafe.

At one establishment, our undercover female researcher approached the bar, as if on distress on a date, and asked: “Is there anyone called Angela working?”

“Who?” came the confused response.

“Angela.”

“Er, no.”

“Are you sure?”

“Positive.”

grey placeholderThe White Bear manager was unaware of the scheme his venue advertised saying "Nobody called Angela here. 100%. I know my staff"

This White Bear employee, who identified himself as the manager, was apparently unaware the venue was participating in the scheme

At another participating venue, which the BBC is naming, the White Bear in Hounslow in west London, a man who identified himself as the manager was unaware of the scheme.

He told our researcher: “Nobody called Angela here… 100%, I’m the manager – I know my staff.” When pressed further, he added: “Not in the last four years that I’ve been here.”

The White Bear did not answer our questions but told us that he was not working there any more and that any “insights” from the BBC’s interaction with him were “outdated and misrepresentative”.

These were not isolated incidents – 13 of the 25 venues we visited failed to respond appropriately to the Angela code word.

grey placeholderThe manager of music venue at Hootananny which was one of the places that implemented the Ask for Angela response immediately and professionally

The manager at Hootananny in Brixton showed how the scheme should work by immediately leading our researcher to safety

One of the venues that did demonstrate how the scheme should operate was Hootananny in Brixton, south London. When a female researcher asked for Angela and said she felt uncomfortable, the response was immediate.

“Is everything alright?” the bartender asked without hesitation, before signalling to the manager. Within seconds, our researcher was led to a safe space and was asked: “Is there anything we can help with, or anything you want to talk to us about?”

Similarly, at the White Hart in Drury Lane, central London, staff activated their response protocol when our researcher asked for Angela. The manager, Kristoff, led her outside and even arranged a safe haven at a nearby pub.

“We’re going to keep him inside,” Kristoff told our researcher. “Go to this pub on the right-hand side… Ask for Neville. He’s a friend of mine, he’s the manager over there… Stay over there for half an hour and if you want to come back, come back – we’re going to make sure he’s gone.”

At least £900,000 of public money has been spent promoting and implementing Ask for Angela across England and Wales, the BBC has found.

The biggest investment is in London, with £324,000 from the Mayor’s Women’s Night Safety Charter Fund and £32,000 from the Metropolitan Police.

Outside the capital, Knowsley Council in Merseyside invested £90,000, Colchester City Council received £77,800 from the Home Office’s Safer Streets Fund, and the West Yorkshire Combined Authority allocated £71,000. Sussex Police was awarded £296,363 from the same Home Office fund, with a portion dedicated to Ask for Angela.

The scheme is increasingly becoming embedded in official licensing policies across England and Wales.

Westminster City Council, which has the most licensed venues of any local council in the country, includes the operation of Ask for Angela as a consideration in granting licences to sell alcohol, as do Camden Council and Manchester City Council.

Dozens of other councils including Tower Hamlets, Cannock Chase, North West Leicestershire, Kirklees, Torbay, Haringey, and Havant either require or strongly encourage venues to implement the scheme as part of their licensing conditions.

The BBC’s investigation suggests the findings from London might be indicative of wider problems across the country.

Women’s safety campaigners and bar staff in Oxford, parts of the West Midlands, Manchester, Coventry, Kent and Brighton all reported concerns to the BBC about inconsistent implementation and staff training, while women’s safety organisations in Cornwall, Sheffield and Devon said the scheme had failed to be adopted by many venues there.

grey placeholderSean De Sparengo Women's safety campaigner Jamie Klingler warns women are being left vulnerable by venues advertising a scheme they can't deliverSean De Sparengo

Safety campaigner Jamie Klingler warns women are being left vulnerable by venues advertising a scheme they do not implement

Women’s safety campaigners are calling for the Ask for Angela scheme to become mandatory, with proper enforcement. Jamie Klingler from Reclaim These Streets warns: “Women take a lot of risks to go out – a lot of the time for online dates or for meeting someone you don’t know. And a lot of people check in advance to see.

“And if Ask for Angela is at a bar you’re like, ‘OK, they’ll have my back.’

“To work out it’s a figment of imagination is really horrific. We’re already telling our friends where we are; track us, have us track our phones.

“To find out [the flaws in the Ask for Angela scheme], it’s more than disappointing – it’s putting women at risk.”

‘It’s a real concern’

Sylvia Oates, director of Ask for Angela, said what the BBC had discovered was concerning.

“It’s disappointing to hear that only around half of the venues were able to respond appropriately… if somebody’s asking for Angela, they clearly need help. And if they don’t get the help that they expect, then the scheme is not working.”

She said high staff turnover in the hospitality industry could make consistent training challenging, but added this was no excuse.

“It’s a real concern that premises have got the poster up and then if somebody asks for Angela, it’s not successful,” Ms Oates said, adding that venues advertising their involvement in the scheme had a responsibility to make sure staff were trained to respond.

She is calling for stronger measures to ensure compliance.

“I believe that where a venue advertises that they operate Ask for Angela, then there should be some kind of fine or repercussion if they haven’t trained all their staff.”

Ms Oates said there needed to be a “strong deterrent” for businesses that did not train staff properly, adding that “it’s just not acceptable that people would go to a venue expecting to get help and not get the help that they need”.

She told the BBC she would be meeting MPs to discuss ways to strengthen the scheme, potentially by making participation a mandatory condition for venues with alcohol licences.

Additional reporting by Laurence Cawley

Listen to the best of BBC Radio London on Sounds and follow BBC London on Facebook, X and Instagram.





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Badenoch will need all her political savvy to transform Tory fortunes

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Badenoch will need all her political savvy to transform Tory fortunes


As the result of the Conservative leadership contest was read out, I was standing next to a group of MPs who have long backed Kemi Badenoch.

There were gasps, hugs, even some tears.

Many of them speak of her in superlative terms, seeing her as uniquely able among her generation of Conservatives.

Why? They admire her conviction, her plain speaking, her big thinking.

“She has real sparkle. It’s going to be fascinating seeing her taking on Starmer,” says one of them.

“We are going to have to get used to something quite novel,” another tells me. “That she will actually answer the question.”

Badenoch will need every last bit of political savvy for the challenge she takes on.

When the Conservatives were trounced in 1997 it took them four attempts to find a leader who would become Prime Minister.

William Hague, Iain Duncan Smith and Michael Howard came and went, before they elected David Cameron.

Westminster now anticipates a fascinating dynamic – a forty something black woman taking on a sixty something white man.

Both Kemi Badenoch and Sir Keir Starmer are, of course, far more than these crude labels but it is a point of obvious demographic contrast it would also be a mistake to overlook.

Politically, the contrast is starker still: the self-described socialist prime minister and a conviction Conservative of plain speaking instinct.

“She would cross the road to bite your ankles, whether you were goading her or not!”

This is a remark from a long term admirer of hers, delighted to see her win the Conservative leadership contest.

It is a character reference you don’t have to look hard to find about the new leader of the opposition, seen as sharp, even abrasive, by her friends, let alone those who are less keen on her.

It is something she herself is well aware of.

She told me just the other day on the BBC’s Newscast podcast that she was willing to tone down her approach.

I am told not to expect any appointments to her shadow cabinet immediately.

She will, though, make sure the key roles are filled in time for her leading her first shadow cabinet meeting on Tuesday.

Kemi Badenoch was the favourite to win this contest, but it is worth pointing out Robert Jenrick ran her pretty close.

Not many folk a few years ago would have imagined he would be right in the thick of a leadership contest to the very end, as he was.

He showed a hunger and energy for the role that also sought to draw a contrast with her relative shyness in front of journalists.

Jenrick said yes to seemingly nearly every request; she was almost invisible to the wider electorate until the final few days.

How will Badenoch adapt to a role that is all about public argument and appearances – will she relish it or grow to loathe it?

“She’s up for a political fight with Starmer and my goodness it’s about time we had a fight with Starmer!” one of her supporters tells me.

Plenty of their colleagues agree, but some caution that the Conservatives must not confuse early bumps for the new government with a sudden enthusiasm for the Tories.

“And are they actually prepared to be led?,” asks one Conservative MP.

“We were enthusiastically rejected. Kemi gets that it’s existential,” says the same observer, hoping the party shares this assessment.

Her supporters privately acknowledge she is not yet the finished article — as she takes on the hardest and most unforgiving job in politics; a four year interview for the role she really craves: prime minister.

Precedent suggests pulling that off will be mighty difficult.

But precedents are there to be broken and frequently have been in recent years.

Kemi Badenoch’s task is to break another one.



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