Tractor convoy protesting inheritance tax change leaves Scotland for Labour conference

Scottish farmers have set off in convoy to take part in the latest protests against plans to change inheritance tax.

The group started their journey in John O’Groats and passed through Aberdeenshire on Wednesday as they made their way south to the Labour Conference in Liverpool on September 28.

From April 2026, farmers who previously did not have to pay inheritance tax on their agricultural property face a new effective rate of 20%.

However, the first £1m of combined agricultural and business property, such as farmland, would not be taxed.

Members of the public not currently exempt pay 40% inheritance tax above a £325,000 threshold.

The UK Government says the change will help plug a multi-billion pound black hole and fund essential services.

Farmers across the country opposed the change and kick-started widespread demonstrations. They say the change would be unaffordable with the current margins in farming.

The Government is putting more than £5bn towards helping farmers until 2029 and say that only a small number of them will be impacted.

The Scottish farmers will be joining those from Wales and England in Liverpool.