The Conservative Party leader made the comments during a visit to a farm while campaigning ahead of England’s council elections on May 1. The elections will be seen as a barometer of Mrs Badenoch’s success (or otherwise) in the role of party leader – in particular how well she is managing to fend off the threat posed by Nigel Farage’s Reform. The farm tax is something the UFU in Northern Ireland and NFU in GB have been vocally opposing since it was unveiled last autumn. Under the new tax, farmers will be liable to pay inheritance tax of 20% on farms valued at over £1m. So if a farm is judged to be worth £1.5m, then £500,000 will be taxed. At the moment, they pay no inheritance tax. However, if you survive more than seven years after you transfer an asset, it is exempt from the tax. Speaking after her visit to see the cows at Romford Farm yesterday, the Conservative Party leader said: “They [Labour] are making decisions which are going to impact farming in this country forever. “It is an immoral and cruel tax, Labour should reverse it, and I have promised that the minute Conservatives get into government, if Labour do not reverse this – we will. “Farmers should not have to sell their land and sell their equipment to pay a tax. “It doesn’t make any sense at all. It’s been dreamt up by people who don’t understand farming and don’t understand how it works in this country.”