The Tenant Farmers Association (TFA) has expressed deep disappointment and frustration that the Government has failed to take forward any of the changes proposed in its Budget submission, leaving fundamental challenges facing the tenanted farming sector unresolved.

TFA Chief Executive, George Dunn, said: "This has been a farm-blind Budget. It is deeply frustrating that the Government has done nothing to implement the practical changes we proposed to support secure tenancies, productive investment and resilient farm businesses. This is another major missed opportunity for the farming industry."

"The lack of movement on sensible Inheritance Tax changes is particularly regrettable. We asked for protection where the death of a joint agricultural tenant leaves the surviving tenant with a tax liability but no saleable capital asset. The survivor needs to keep farming and not face a bill that business cannot fund," said Mr Dunn.

"We also proposed 100% Agricultural Property Relief for land let under Agricultural Holdings Act tenancies and Farm Business Tenancies of at least 10 years without scheduled break clauses. That would give landlords a clear incentive to offer the security tenants need to invest in buildings, drainage, soil health and the long-term future of their businesses. Failing to act means missing a practical opportunity to support food production, environmental delivery and new entrants," said Mr Dunn.

"On Stamp Duty Land Tax, the Government has agreed that people paying rent on residential tenancies should not be liable for SDLT on that rent. The same principle should apply to farm tenants paying rent. Continuing to levy SDLT on agricultural tenancies penalises longer agreements when we should be encouraging them," said Mr Dunn.

"The reduction in the fertiliser tariff and the increase in the business-rates threshold are welcome. But they do not come close to addressing the fundamental issues impacting the sector. These measures are no substitute for a tax framework that supports secure occupation, long-term investment and sustainable farming businesses," said Mr Dunn.

"The Government must stop overlooking the realities of tenant farming and take forward the sensible reforms that the TFA has proposed. Agriculture is central to food security, rural economic growth and environmental recovery. A Budget that fails to address the foundations of a resilient farming industry falls short of what the nation needs," said Mr Dunn.