Scottish Land and Estates

"I do not think large farmers should be exempt from Inheritance Tax because no-one else is"

"Rural communities and businesses have often felt that the issues we encounter play second fiddle to those in urban areas"

"Scottish farmers and crofters deserved a Budget that recognised their indispensable role in Scotland’s rural and national prosperity"

"I foresee years of friction if this goes ahead"

"We need connectivity where we live and work, not in our most fragile and remote wild places"

Scottish Land and Estates said rural businesses in Scotland today are vibrant, modern and equipped to work with Government to deliver increased prosperity