NFUS warns the proposals would have 'severe and far-reaching consequences”'for Scottish agriculture and urges policymakers to explore alternative approaches that protect family farms while still generating revenue. NFUS Director of Policy Jonnie Hall said: “The government claims its reforms are about fairness and sustainability, but the reality is quite different. Over 50% of farming businesses - including owner-occupiers and tenants - would face higher tax bills, compared with just 20% of non-farming landowners. The submission also highlighted concerns over the reforms’ impact on Scottish tenancies, food security, and the mental health of older farmers. There are better ways to raise tax revenue without undermining an industry that is vital to Scotland’s economy, communities, and national food security.