THE anger currently being felt within the farming community was perhaps best summed up by former UFU President, David Brown. 

"What's the point if we can't pass it to the next generation?"

This phrase, Mr Brown said, has been uttered countless times by farmers in recent weeks after the news broke that changes to inheritance tax thresholds are to be introduced for agricultural land. 

"In reality, this is the saddest thing I have listened to over the past few weeks," he continued. "It makes me angry. We use our farms to make a living. We farm because we want to pass it on to the next generation."

Mr. Brown was one of six panellists at a public meeting held at Enniskillen Farmers Mart, which was attended by hundreds of concerned farmers. 

There, the veteran UFU representative outlined in simple terms just how easily any farmer could find themselves over the new £1m tax threshold - and in the process, be hit with a sizeable tax burden. In addition, tax must be paid on both agricultural property (such as fields) and business property (including tractors and machinery). 

"I have no doubt that there are people in this audience that have more than £1m of machinery, or livestock," he said. 

"All of those things are counted and separated between Business Property Relief and Agricultural Property Relief. Accountants and farmers didn't have to think about this for generations; for the last 40 years didn't give it a thought. 

"Smaller farmers thinking this might not effect me, and I hope to goodness it doesn't. But in reality, the owner of a smaller farm might have a good job, pension, some investment, another property. Add these up and all of a sudden you are into that APR being effected, because you have used up your allowance in other areas. 

"The reality is this effects all of us, and we need to shout loud about it."

Mr. Brown said that the changes to inheritance tax - which were announced last month - have come "like a boat out of the blue" for farmers. 

"This has caused concern regardless of age, whether you are younger generation thinking you are going to have to deal with this, or the older generation wishing you had done something earlier," he said. 

"One of the shocking things comes is a survey from NFU survey how many farmers made a will; the figure was less than 50 per cent.

"The reality is, very many farmers don't think to hand on the farm until such times as they are thinking of stepping down or retiring from it. Some don't do it until the very last minute, and some don't do it at all. 

"This will be a huge change and there is a shock factor that has come to this decision."

Mr. Brown added that the public perception of the tax must change, and hit out at celebrities such as Jeremy Clarkson who, despite being advocates for farmers, have inadvertently framed farmers as wealthy landowners. 

"Jeremy Clarkson has been a tremendous advocate for agriculture, but if I was forming strategy I wouldn't have had him at that March in London," said Mr. Brown, referring to an interview where Clarkson was challenged on once saying that he bought a farm to avoid inheritance tax. 

"The BBC played that clip over and over again simply because it sent out a message to the general public that fundamentally you are all wealthy people. This couldn't be farther from the truth; the average farm income is shocking."

Mr. Brown added: "We (the UFU) are wholeheartedly opposed to what has been brought upon us for our farming families.  

"Meetings will continue at the highest levels of government. We will first and foremost be clarifying if the government have got the figures wrong, and we will be making it clear that the number of farms effected will be way beyond what they have said."