Member

My new clause 1 is a necessary, evidence-based and common-sense amendment. I am calling on the Government to properly assess the real impact on Northern Ireland, publish a Northern Ireland-specific assessment within six months of APR coming into force, and examine how many Northern Ireland estates are affected. I call on them to publish the case for exempting agricultural land, the cost to the Exchequer, the impact on farm succession, land retention and viability, and the implications for UK food security. The new clause also explicitly excludes land banking schemes. This is about real farmers, not tax avoidance.