20 Dec 2025
Policy Uncertainty and Falling Herds Hit Scotland
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Tax Reform and Livestock Decline Add Pressure on Scottish Farms
Scottish farms are facing mounting pressure as proposed inheritance tax reforms coincide with a continued decline in livestock numbers. This is shaping a challenging outlook for the sector heading into 2026, according to reporting by The Scottish Farmer.
Farm groups warn that potential changes to inheritance tax rules could complicate succession planning and investment decisions. This is particularly challenging for family-run livestock businesses. Uncertainty around future tax liabilities is already influencing confidence. Consequently, some producers are delaying long-term commitments amid concerns over inter-generational transfer of farms.
Source article: The Scottish Farmer | 20 December 2025
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