Farming
Farming Connect roadshow to advise farmers on succession planning
AS WELSH farming families consider the implications of the UK government’s plan to limit 100% agricultural and business relief for inheritance tax (IHT) to the first £1m of value, Farming Connect is launching a roadshow of events across Wales to help businesses consider different options for protecting their assets including succession planning.
The Autumn Budget on 30 October included significant proposed changes to IHT rules and these will impact many farm businesses.
Demand for the advice available through Farming Connect is anticipated to be high as a result therefore it is holding 10 events where experts in farm IHT issues and succession planning will provide important guidance on the planned measures and advise on how farmers can mitigate the effects of the change.
They will include Dr Nerys Llewelyn Jones, of Agri Advisor, who says the changes further emphasise the importance of timely and effective succession planning.
For example, the seven-year rule still applies which means someone could transfer an asset at least seven years before their death, without having to pay IHT on that asset. These are referred to as Potentially Exempt Transfers (PETs)
“The changes could lead to more transfers between generations before death but reservation of benefits rules apply and therefore this must be considered carefully,’’ says Dr Llewelyn Jones.
“If these rules are broken, for example if the gift donor is still benefiting in some way from the estate, for example living in the farmhouse, it may be referred to as a “failed PET” and will then become subject to IHT.’’
She anticipates heavier scrutiny on valuations and a greater need to have assets valued.
Until now, farmers will have been advised to essentially “keep farming” for as long as possible to qualify for Agricultural Property Relief (APR).
“This will apply possibly to assets that they are seeking APR and Business Property Relief (BPR) on, including those assets within the £1m cap’’ says Dr Llewelyn Jones.
However, there will be changes to the legal advice previously given as a result of the Budget and she strongly advises farmers to seek professional advice and put a plan in place.
“For some, small changes will enable them to maximise the new IHT regime and the reliefs available but for others significant planning and consideration will be required with some difficult decisions to be made,’’ says Dr Llewelyn Jones.
Solicitors, accountants and land agents will be on hand to answer questions.
A comprehensive package of support is available through Farming Connect including facilitated family succession meetings; a succession review to assess the tax position and subsidised business and legal advice. For more information contact your local Development Officer, or call the Service Centre.
The schedule of events is as follows:
20/01/25 – Ivy Bush Royal Hotel, Carmarthen SA31 1LG
21/01/25 – Monmouthshire Livestock Centre, Raglan, NP15 2B
22/01/25 – County Showground, Withybush, Haverfordwest, Pembrokeshire, SA62 4BW
27/01/25 – The Barn, Moody Cow, Bargoed Farm, Llwyncelyn, Aberaeron, SA46 0HL
28/01/25 – Maesteg Golf Club, Maesteg, CF34 9PR
03/02/25 – Coleg Cambria – Llysfasi, Llysfasi, Ruthin LL15 2LB
03/02/25 – Celtic Royal Hotel, Caernarfon, LL55 1AY
05/02/25 – The Elephant & Castle Hotel, Newtown, SY16 2BQ
10/02/25 – Hafod a Hendre, Royal Welsh Showground, Builth Wells, LD2 3SY
11/02/25 – Rhyd-y-main Hall, Dolgellau, Gwynedd, LL40 2AS
For further details visit https://businesswales.gov.wales/farmingconnect/whats-on
Farming
Judicial review granted for hundreds of farmers and landowners in Wales
OVER three hundred Welsh farmers and landowners have been granted the right to legally challenge Green GEN Cymru’s ‘unlawful behaviour’ at the High Court.
The collective filed a judicial review application on behalf of the community groups, Justice for Wales and CPRW, on four separate grounds, including claims that the energy company has acted unlawfully and with disregard for biosecurity and the environment, while trying to gain access to private land to conduct surveys for three major overhead pylon routes.
The proposal will see the energy infrastructure and pylons spanning 200 km across Powys, Ceredigion, Carmarthen, and Montgomeryshire in Wales and across the Welsh border into Shropshire, in the West Midlands of England.

Mrs Justice Jefford granted permission on four grounds – including abuse of power and procedural impropriety – during the three-and-a-half-hour hearing at Cardiff Civil Justice Centre on Tuesday, January 20.
A two-day hearing is expected to take place in April 2026, date to be confirmed.
The judge also accepted an undertaking from Green GEN Cymru that it would not enter land using s.172 powers – the right given to acquiring authorities to enter land to conduct surveys or valuations under the Housing and Planning Act 2016 – until an urgent interim relief application hearing can be held.
Natalie Barstow, founder of Justice for Wales, said: “This is a moment of vindication. For months, we have been left feeling unsafe in our own homes and stripped of our power as farmers and landowners.
“This is not a protest against renewable energy; this is about standing up for what is right. Our right to dignity and to have a voice, and for the future of our land, wildlife, and livelihoods.
“Since we began this battle, hundreds of other farmers and landowners across Wales have come forward with similar stories, and we’ve been supported by many generous donations to fund the legal challenge. We knew we weren’t alone in our concerns, but the response demonstrates it is a far wider issue than we initially feared, and why it is so important that Green GEN’s conduct and protocols are properly scrutinised.
“We said we will not be bullied into submission, and this judgment is just the first foot forward in our fight for justice.”
Mary Smith, a lawyer at New South Law, the law firm representing the impacted communities, said: “Holding acquiring authority status does not entitle a company to disregard the limits of its statutory powers or the rights of the people affected.
“The Court’s decision confirms that Green GEN Cymru must be held to the same legal standards as any other public body when exercising intrusive powers over private land. This case is about restoring fairness, accountability, and respect for the communities whose livelihoods and environments are at stake.”
Farming
New rules to make Welsh lamb pricing clearer set to begin next week
Mandatory carcass grading and price reporting will be required in slaughterhouses from Wednesday, January 28
WELSH sheep farmers are set to see new rules introduced next week aimed at making the lamb market fairer and more transparent.
From Wednesday (Jan 28), slaughterhouses in Wales will be required to classify sheep carcasses and report prices using a standardised system. The Welsh Government says the move will improve consistency in grading, make price information easier to compare, and help build confidence for farmers selling stock.

Deputy First Minister Huw Irranca-Davies announced the change during the Farmers’ Union of Wales (FUW) Farmhouse Breakfast event at the Norwegian Church in Cardiff.
He said the measures would support the industry by ensuring a consistent methodology for classifying carcasses in slaughterhouses, promoting transparency, fairness and productivity within the sheep market.
“Our iconic Welsh lamb is celebrated around the world for its outstanding quality and high production standards,” he said. “These measures will implement a consistent methodology for classifying sheep carcasses in slaughterhouses, promoting transparency, fairness, and increased productivity within the sheep market.”
The regulations bring the sheep sector into line with rules already used for beef and pork.
Hybu Cig Cymru – Meat Promotion Wales chief executive José Peralta said the changes would allow for greater data capture and analysis and improve transparency within the supply chain.
He said: “The new regulations, which now align with a similar position for cattle and pigs, will allow for greater data capture and analysis to be undertaken and support increased transparency within the sector. As a sector we must seek all opportunities for greater transparency within the supply chain to ensure that choices can be made from an informed position.”
The Welsh Government says the new approach is part of a wider UK framework, with similar arrangements already operating elsewhere.
During his address, the Deputy First Minister also pointed to further changes expected in 2026, including the planned introduction of the Sustainable Farming Scheme, which the Welsh Government describes as a new partnership between the people of Wales and farmers.
The scheme is intended to support the sustainable production of food while also responding to the climate and nature emergency.
The Welsh Government has also confirmed its commitment to financial support during the transition, with up to £238 million committed to the Universal layer and the legacy Basic Payment Scheme in 2026.
Deputy First Minister Huw Irranca-Davies said: “I would like to reiterate the Welsh Government’s commitment to supporting Welsh family farms, not just in the short term but also in the long run. Our goal is to prioritise stability for the farming industry, ensuring to balance this with sustainability at its very core.”
He added that supporting farmers through the change would be a priority, with consistent advice and support offered across the sector.
Building fairness within the agricultural supply chain remains a key Welsh Government priority, which it says is also integral to food security.
Farming
Natural Resources Wales urges farmers to follow safe slurry spreading rules
NRW is reminding farmers across Wales to take key steps to prevent pollution as the organic manure spreading season re-opens.
During the autumn and winter “closed periods”, restrictions were in place to stop slurry and other high-nitrogen manures being spread, helping reduce the risk of agricultural pollution.
Grassland spreading can resume from Thursday (Jan 16), with spreading on tillage land re-opening on Friday (Jan 31). However, NRW said a number of controls under the Control of Agricultural Pollution Regulations (CoAPR) will remain in force until the end of February.
Those restrictions include limits on application rates — no more than 30m³ of slurry per hectare, or eight tonnes of poultry manure, in a single application — with at least three weeks required between applications.
Before spreading organic manure, producers must also carry out field inspections to assess weather and soil conditions, slope, ground cover and proximity to watercourses, to help reduce the risk of runoff.
Farm businesses are expected to plan and record all applications in their Nitrogen Management Plan to ensure nutrients match soil and crop need and remain within nitrogen limits.
Spreading is prohibited on waterlogged, flooded, snow-covered or frozen ground — including soil that has been frozen for more than 12 hours in the previous 24 hours.
NRW said its teams will continue to support farmers while monitoring compliance.
Simon Griffiths, team leader of NRW’s Agricultural Pollution Inspection Team, said: “As the closed periods come to an end, we want to remind farmers, tenants, landlords and contractors of the restrictions which remain in place until the end of February.
“This means anyone considering spreading organic manure needs to ensure the conditions are suitable before work starts.
“NRW is committed to protecting the environment and any instances of pollution will be investigated and appropriate enforcement action taken.”
NRW is urging farmers and members of the public to report pollution incidents immediately via its online “report it” form or by calling 0300 065 3000.
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