Ulster Unionist Deputy Leader Diana Armstrong MLA has backed calls from the Ulster Farmers’ Union (UFU) to reverse inheritance tax changes, citing a survey that found more than four in ten farm businesses have cut back on investment. Armstrong, the party's agriculture spokesperson, said the findings reflect the pressure on farming families.

The UFU survey indicates that nearly nine in ten farmers report increased stress or worry, and seven in ten have lost confidence that the farm can be handed on as a going concern. Almost a quarter of respondents say they could face an inheritance tax bill of £250,000 or more.

Armstrong highlighted that over 40% of farmers have already reduced, postponed, or cancelled investment in their farms. She contrasted this with the lack of capital investment support from Stormont in 2025, saying farmers were asked to modernise without funding, particularly for larger projects like slurry storage and buildings.

The survey also found that almost half of respondents say the younger generation is less willing or able to take over the farm, raising concerns for the future of family farming and rural communities. Armstrong called on the current UK Chancellor to reverse the changes made by the previous government, and said her party colleague Robin Swann MP has pressed the issue at Westminster. She encouraged struggling farming families to contact Rural Support.