NFU Scotland has formally submitted its Autumn Budget recommendations to HM Treasury, urging the UK Government to use the November Budget to unlock investment, ease pressure on rural businesses and deliver long-term sustainability for Scottish agriculture.

The submission sets out eight key actions that NFU Scotland believes are essential to support food production, environmental delivery, and economic resilience in farming and crofting communities.
NFU Scotland President Andrew Connon said:
“Our industry continues to show huge commitment, delivering high-quality food while supporting jobs, helping to tackle climate change and enhancing biodiversity. But farm businesses are operating under intense strain. We need a budget that backs farmers. This submission is about practical, fair and future-focused solutions.”
NFU Scotland’s Autumn Budget priorities include:
- A fairer approach to Inheritance Tax reform that avoids breaking up family farms.
- Increasing the Annual Investment Allowance to encourage innovation and resilience.
- Enhanced capital allowances for low-carbon farm infrastructure, including buildings, to support the transition to net zero.
- Reversing damaging changes to National Insurance, which threaten rural employment.
- Maintaining reduced duty on red diesel, essential for farm operations.
- Reversing the reclassification of Double Cab Pick-Ups, which are vital for rural businesses.
The submission also calls for:
- A delay to the UK Carbon Border Adjustment Mechanism;
- Improvements to Making Tax Digital to reflect agricultural realities; and
“This is about more than short-term fixes,” added Connon. “The measures we’ve proposed would help secure long-term productivity, investment, and opportunity, for Scotland’s farmers and for the rural economy as a whole.”
The Autumn Budget is scheduled for Wednesday 26 November. NFU Scotland’s submission has been shared with the Treasury and the Scotland Office. The Union is calling on the UK Government to provide a budget that delivers for Scotland’s farming and crofting sector.
Notes to editors:
- A photograph of Andrew Connon is attached
- A link to the NFUS Autumn Budget Submission is available here.
- A link to the NFUS policy strategy is available here.
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Contact Carly Ross on 07860 642826