farmers

The National Farmers Union has called it "disastrous" for family farms, saying it would see farmers forced to sell land to pay the tax.

Farmers leaders have been told by Defra that the figures come from the Treasury and not their department.

Farmers burn the remaining stubble of their harvested crops during the months of November and December in order to clear the fields to make way for more planting.

Farmers - already angry at changes to inheritance tax rules announced in the Budget - have been told payments from the public purse will be frozen next year.

Farmers across the UK have met the news that inheritance tax relief for farms will be limited to £1m with anger.