Agricultural Property Relief changes from April 2026 cap the 100 per cent rate at the first 1 million pounds of combined agricultural and business property, with 50 per cent relief above that. For a 300-acre dairy unit with buildings and quota, the effective inheritance tax bill on succession moves from nil to a six-figure sum, payable over ten years interest-free. Most farm families have not yet run that number. This site is for the ones who are about to.
Sequality Farm Finance is written for people who run farm and rural businesses, and for the accountants, land agents and lenders who work with them. It assumes you know what a BPS payment was, what SFI stands for, and why the milk price matters more than the base rate. It does not explain the basics. It gets to the operational detail: how AMC and the high street banks structure agricultural mortgages and what covenants they attach, which SFI actions stack and which do not, how diversification income affects APR and BPR, the mechanics of a partnership restructure ahead of succession, and the tax treatment of contract farming and share farming agreements.
Regulation and relief are cited by name and section. Figures are current, dated and sourced.
The site is edited by William Tranter, who has spent his working life in agricultural finance and accountancy. Sequality Farm Finance is an independent UK publication and does not provide advice on any specific business.