Jeremy Clarkson has said he plans to join farmers protesting against the 'tractor tax' which will stop all farms being passed on free from inheritance tax. 

The former Top Gear presenter, 64, has said he plans to support farmers at a Westminster rally against the changes, which were proposed in the autumn budget. 

The decision will see bigger farm estates worth more than £1million incur a 20 per cent inheritance tax charge from April 2026. 

Mr Clarkson, who runs Diddly Squat Farm near Chipping Norton in Oxfordshire, is said to be in talks with organisers to give a speech at the rally. 

But, there are issues with the march, as The National Farmers' Union has said there are "legal issues" which may prevent a protest taking place. 

What is the 'tractor tax'?

In the autumn budget, plans were announced to bring larger farms in line with other assets passed on after death, by charging 20 per cent tax on farms worth more than £1 million. 

The Government has said that only 500 farms per year will be impacted by the changes to inheritance tax, and has accused opposition parties of 'scaremongering'.

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Business Secretary Jonathan Reynolds said during the Budget debate: “We can judge exactly the impact of these changes, because we can look at what the value of claims to date has been.

“I do think on a lot of the analysis – certainly on the Conservative Party’s analysis – what they forgot to do is aggregate the impact of the changes to those allowances on agricultural property relief, alongside the existing nil rate band and the ability to transfer those allowances between spouses in all cases.

“So, actually, if you look at the number, the total number across the UK of farms that would have been affected by this change, it’s only 500, yes, it’s 500 for the 2026/27 financial year."
He added: "I think, to be frank, some of this is a little bit of scaremongering on the other side and we’ve got to be clear with people about what actually the case is.”