'Tax changes will wipe out family farms'

"Baby moos" are keeping three-year-old Maisie and her grandmother Jennifer busy on their family's 200-acre farm in County Antrim.
But thoughts of the future are on Jennifer Dunlop's mind.
From April 2026, a 20% inheritance tax rate will apply to agricultural assets over a £1m threshold.
"If this continues, if they carry out what they said in October, I fear for the farming community," said Jennifer.
"I fear for farmers on the ground. I fear for their mental health."
She is not alone.
'Can't really see a future'

A charity that offers services to farmers is recruiting more mental health counsellors to meet the increasing demand.
In just six years, the number of counsellors at Rural has increased from just two to more than 20, as calls have surged.
Gyles Dawson, the director of programmes, said the capping of tax relief had added to everything farmers were already facing, like financial pressures, animal diseases and the health diagnoses that an ageing population faces.
"The resilience tank already was at a very low ebb and it's taken very little to push a lot of farm businesses mentally and financially over the edge," he said.
"And because of the inheritance tax announcement a lot of people can't really see a future now, is there a future for my son or my daughter in farming":[]}