Comprehensive Batters Review Proposes 57 Recommendations to Boost Farming Sector Amid Inheritance Tax Concerns
The Batters review, published on 18 December 2025, presents 57 recommendations aimed at improving farming productivity, investment, and resilience. The report highlights that farmers are bewildered and frightened by the proposed inheritance tax changes, identified as the sector's biggest concern. Starting April 2026, an inheritance tax at a 20% rate will apply to farm businesses valued over £1 million, although the report does not examine these changes in detail.
The review calls for a new deal for profitable farming and proposes the establishment of a farming and food partnership board to drive growth and long-term profitability. Farmers are currently facing rising costs and extreme weather conditions; costs are expected to be 30% higher in 2026 compared to 2020. Despite these challenges, the England farming budget of £2.4 billion has remained roughly flat since 2007.
Farmers emphasize their desire to run profitable businesses and earn a fair return for their produce, rather than rely on state handouts. The National Farmers' Union (NFU) regards the report as thorough and stresses that fairness in the supply chain is a top priority, alongside the need for clarity on the Sustainable Farming Incentive and inheritance tax. The Country Land and Business Association comments that profitability in farming is slim, with many businesses marginal or loss-making and facing looming unaffordable inheritance tax bills.
In response, the government plans to implement reforms including planning changes to prioritize food production, accelerating approvals for on-farm reservoirs, polytunnels, and farm shops, and easing investment processes. Additional actions focus on addressing supply chain fairness, reducing barriers to private finance, expanding exports, and exploring new markets.
