live from london, this is bbc news. farmers are protesting in london against changes to inheritance tax. thousands are expected, but ministers insist their tax plans are necessary. president zelensky says ukraine will never submit, 1000 days since the start of russia �*s full—scale invasion. we since the start of russia 's full-scale invasion. we must -ush full-scale invasion. we must push russia _ full-scale invasion. we must push russia towards - full-scale invasion. we must push russia towardsjustice. | push russia towards justice. every threat from russia must be met with full sanctions. a court in hong kong sentences 45 democracy activists to prison in a controversial national security trial. up up to 12 centimetres of snow has fallen in parts of the uk and more is forecast as the country has its first taste of

winter. zoe ball announces she is stepping down from hosting the radio two breakfast show next month, after six years at the helm. welcome to the programme. farmers are protesting in westminster this morning, opposing the plans by the government to changes to inheritance tax from april 2026. firms with a value of £1 million or more will be subject to an inheritance tax of 20%. that is less than the standard 40% rate, but until now, farms have been exempt. let's show you the live scene in westminster. we have seen several shots from around the city. farmers beginning to arrive in various coaches that have been chartered from all over the countryside to voice their concern. up till now, the industry have been exempt, and

many say this is unacceptable and it will devastate family businesses. that is whitehall. you can see farmers gathering outside downing street. they will make their way further along to westminster. so, how many will be affected, the government says this will impact 500 estates a year, a figure backed by the independent watchdog, the office for budget responsibility. based on the most recent tax daters, and farmers say that figure could be much higher. they say up to 70,000 farms could be affected. come on, sheep! this land is part of david �*s dna. his family have farmed here in gloucestershire for more than a century, through good and hard times. my good and hard times. m great—grandmother came good and hard times. mg great—grandmother came here with my grandfather in 1913. he is worried that everything will be lost, thanks to government

plans to change the inheritance tax rules for farmers. this tax rules forfarmers. this budget hasjust tax rules forfarmers. this budget has just ripped tax rules for farmers. this budget has just ripped the heart out of us. i know my son will not be able to afford to pay inheritance tax.- will not be able to afford to pay inheritance tax. david says his son could _ pay inheritance tax. david says his son could face _ pay inheritance tax. david says his son could face an _ pay inheritance tax. david says i his son could face an £800,000 inheritance tax bill and could have to sell the farm offered to pay. have to sell the farm offered to -a . , ., , , to pay. the people they preperly _ to pay. the people they properly want _ to pay. the people they properly want to - to pay. the people they properly want to target | to pay. the people they . properly want to target will end up with my farm. that's the reality. someone with a lot of money will buy this farm. ministers say the changes will hit wealthy investors who buy up hit wealthy investors who buy up farms to avoid paying inheritance tax. they insist three quarters of estate won't be affected. the industry dispute those figures. they warn the policy will damage national food security as land is sold off to pay the tax. what about the argument, though, that farmers have to pay their part and help rebuild public services? for pay their part and help rebuild public services?— public services? for ministers to stand up — public services? for ministers to stand up and _ public services? for ministers to stand up and say _ public services? for ministers to stand up and say this -

public services? for ministers to stand up and say this is - to stand up and say this is good forfarmers like to stand up and say this is good for farmers like me and for agriculture, they are tracking perpetual onto a rather hot fire at the moment. —— throwing petrol. david is heading to a mass lobby of mps in westminster. we will have to rely heavily on imports~ _ we will have to rely heavily on imports- - -_ imports... these students at the imports. .. these students at the royal— imports. .. these students at the royal agricultural- the royal agricultural university will attend a march organised to coincide with the nfu �*s event. organised to coincide with the nfu 's event.— organised to coincide with the nfu 's event. mental health is a massive _ nfu 's event. mental health is a massive issue _ nfu 's event. mental health is a massive issue in _ nfu 's event. mental health is a massive issue in agricultural| a massive issue in agricultural industry, and this feels like the final nail in the coffin for those farmers who are already struggling. me for those farmers who are already struggling. me and my brother would _ already struggling. me and my brother would have _ already struggling. me and my brother would have to - already struggling. me and my brother would have to pay - already struggling. me and my brother would have to pay an l brother would have to pay an immense _ brother would have to pay an immense sum for ourfarm brother would have to pay an immense sum for our farm to carry— immense sum for our farm to carry on. _ immense sum for our farm to carry on, and that is a sum that— carry on, and that is a sum that we _ carry on, and that is a sum that we would not be able to finance _ that we would not be able to finance. in that we would not be able to finance. , . finance. in the weeks since the bud . et, finance. in the weeks since the budget, there's _ finance. in the weeks since the budget, there's been - finance. in the weeks since the l budget, there's been widespread anger directed at ministers, and there has even been reports of a row within government with whitehall departments arguing amongst themselves about the best way to bring farmers back onside. it is not the first time this

year that farmers have been out in protest. here in the uk, and in protest. here in the uk, and in europe, they caused huge disruption. the organiser of the march today says his aim is not to disturb, but to focus minds. how far do you think farmers will go if things don't change? i dread to think because they are at a point now where they have got nothing to lose. they have got nothing to lose. they have got nothing to lose. they have got the infrastructure behind them to be able to cause a lot of problems. for behind them to be able to cause a lot of problems.— a lot of problems. for now, though. _ a lot of problems. for now, though. the _ a lot of problems. for now, though, the government i a lot of problems. for now, though, the government is| though, the government is sticking to its decision. this is a government _ sticking to its decision. this is a government that - sticking to its decision. this is a government that is - sticking to its decision. this is a government that is backing british— is a government that is backing british farmers, not only with the biggest budget performing in our— the biggest budget performing in our country's history, £5 biiiion— in our country's history, £5 billion over the next two years. _ billion over the next two years, but we are seeking a new veterinary — years, but we are seeking a new veterinary deal with the eu to -et veterinary deal with the eu to get british food exports falling across the border again _ falling across the border again. we are looking at a cross_ again. we are looking at a cross government crime strategy to tackle _ cross government crime strategy to tackle rural crime, a huge problem _ to tackle rural crime, a huge problem for farmers. this is a government that is on the side of farmers, but we have to fix

the black— of farmers, but we have to fix the black hole in the public finances _ the black hole in the public finances so we can provide the hospitals, _ finances so we can provide the hospitals, schools, the affordable housing that farmers and people in rural communities rely on — and people in rural communities rely on as— and people in rural communities rely on as well, and that has required _ rely on as well, and that has required some difficult choices and it— required some difficult choices and it is— required some difficult choices and it is only right that those with— and it is only right that those with the _ and it is only right that those with the broadest shoulders should _ with the broadest shoulders should be asked to bear the heaviest _ should be asked to bear the heaviest load.— should be asked to bear the heaviest load. . , ., heaviest load. farmers, though, are ready to _ heaviest load. farmers, though, are ready to dig _ heaviest load. farmers, though, are ready to dig in _ heaviest load. farmers, though, are ready to dig in and _ heaviest load. farmers, though, are ready to dig in and work - are ready to dig in and work for change. they see this as a make or break moment for rural britain. well, there is disagreement over how many farmers will be affected by that proposed inheritance tax. let's take a look at some of the figures in question with bbc verify. haifa question with bbc verify. how many fans _ question with bbc verify. how many fans will _ question with bbc verify. how many fans will be _ question with bbc verify. flour many fans will be affected by the changes to inheritance tax in the budget? well, farming groups are claiming around 70,000 in total, but the treasury estimates fewer than 500 a year. there have been reports that the environment department, defra, thinks that the number might be higher than the number might be higher than the treasury �*s figure and are

pushing for more mitigations to protect farmers. so what is the reality on these numbers, and where do they come from? defra �*s farm business survey suggests between 30 and 35% of farmers in the uk could be valued at over £1 million. there are about 2009000 farm holders in the uk in total, so that implies around 70,000. all of these would not be necessarily liable for inheritance tax. let's look at the official treasury figures for agricultural property tax relief in the 2021—2022 tax year. this gives us a sense of the value of farmland passed between generations in that year, and there were 1730 claims in total. 0nly year, and there were 1730 claims in total. only 27% were for properties valued at about £1 million. that suggests a maximum of around 500 farms, which would have been affected by the tax change so that is

the origin of the figures by the origin of the figures by the treasury. there are some important context for these numbers. first, underthe numbers. first, under the changes numbers. first, underthe changes in the budget, people passing farms onto their descendants would still face a lower rate of inheritance tax than people passing on similar assets. 20% versus a0%. and there is a lower rate will be charged on the value above £1 million, not the total value. in addition, the various inheritance relief such as those available to married couples, which tax estimates say could bring the effective rate for many farmers to more than £2.5, not £1 million. some economists argue the value of the inheritance tax exemption for farms since it was introduced in 1984 under margaret thatcher �*s government, has pushed up the average value of farmland because some wealthy people have used it specifically to avoid inheritance tax, a trend thatis avoid inheritance tax, a trend that is not necessarily financially beneficial to

ordinary working farmers. it sparked a lot of opposition in rural communities, but it is that loophole the treasury was trying to close in the budget. martin is covering the protests in westminster today and has spoken to nick thompson from scottish farmers who also host a pod cast. he says the change in law will affect farmers for generations. lt in law will affect farmers for generations.— generations. it is a policy that is going _ generations. it is a policy that is going to _ generations. it is a policy that is going to affect - generations. it is a policy that is going to affect all| that is going to affect all generations below us. it is something that is totally against why we go to work every day. you know, we had to be here and show face and show that it here and show face and show thatitis here and show face and show that it is not acceptable. you are a family _ that it is not acceptable. you are a family farmer. - that it is not acceptable. you are a family farmer. how- that it is not acceptable. you are a family farmer. how are you likely to affected by this tax change when you come to inherit the farm from your dad? because of the change we would likely end up having to sell either some land or some assets. we don't have money

lying around, you know, everyone talks about millions of pounds in farming, that isn't money that we have access to. that is very much tied up in an asset. so if it was to get handed down to myself, we would have to sell land or assets for me to keep doing what we are doing. bud assets for me to keep doing what we are doing. and how would that _ what we are doing. and how would that affect _ what we are doing. and how would that affect the - what we are doing. and how| would that affect the viability of your farm as a business? absolutely. i mean, we are talking hundreds of thousands of pounds. 0urfarm does not make that in profit in a year. does not make it in two make that in profit in a year. does n