Blake Stephenson:What assessment he has made of the potential impact of changes to inheritance tax relief on Scotland’s agricultural sector. \p Kirsty McNeill: This Government appreciate the role of farmers and everyone involved in our agricultural sector, and I have been delighted to meet representatives of the National Farmers Union of Scotland and other stakeholders on numerous occasions. On each, I have reiterated that the Government want to strike a fair balance between supporting farmers and fixing our public finances and the public services on which our rural communities rely. As both hon. Members will be aware, the vast majority of farmers will not be affected at all. They will be able to pass the family farm down to their children, just as previous generations have always done. Only the richest estates will be asked to pay, not small family farms, and that is a policy that we on this side of the House are proud to support. \p Charlie Dewhirst: I welcome the new ministerial team to the Dispatch Box, and particularly the Secretary of State, who is back as Secretary of State for Scotland after nearly 20 years. Farmers watching that response will be thinking, “What a load of tosh!” What representations have the Secretary of State and the Minister made to the Chancellor on behalf of farmers in Scotland ahead of the Budget? \p Kirsty McNeill: As I mentioned, we are in regular dialogue with farming stakeholders and we regularly consider the evidence that is presented to us. I would stress that, while we will always give evidence due consideration—indeed, the Prime Minister said that from this very Dispatch Box last week at Prime Minister’s questions—we will not deviate from our policy objective, which is both to raise revenue and to introduce greater fairness to our tax system. That is exactly what this change does. \p Blake Stephenson: It is clear that Scottish Labour and this Government do not care and do not understand our rural communities. If we have no farmers, there is no food. Will the Minister listen to the voices of rural Scots, NFU Scotland and communities up and down this country, and ask the Chancellor to rethink this ruinous inheritance tax reform? \p Kirsty McNeill: I myself am a representative of rural Scots, as indeed is the Secretary of State for Scotland, who is meeting farmer representatives in his constituency this very week. We are in ongoing dialogue with our constituents and with farming stakeholders. I reiterate that what we say in the course of those dialogues is that we must introduce greater fairness to the system and that three quarters of farmers will not be impacted at all. \p Katrina Murray: There are many factors that make family farms viable, including the ability to work the land and carry out what is a very physically demanding job. Does the Minister agree that tackling the fundamental problems in our NHS and the growing waiting lists in Scotland must be a priority when balancing competing pressures, given that poor access to healthcare disproportionately affects those working in Scotland’s farming and rural constituencies? \p Kirsty McNeill: I could not agree with my hon. Friend more. Since the election, the UK Government’s plan for change has delivered an extra £5.2 billion to the Scottish Government—funding that can be used to improve the performance of devolved public services such as the NHS. In June, an additional £9.1 billion of funding for the Scottish Government was announced in the spending review, so rural communities like my own are right to ask when they will see improvements in their access to healthcare. I would also like to take the opportunity to commend charities such as the Farm Safety Foundation and its brilliant Yellow Wellies initiative for the work that they do to support the mental and physical health of farmers and all in our rural communities. \p John Grady: The proposed changes to agricultural property relief in Scotland will ensure that, by still providing full relief for the first £1 million of assets, farmers continue to benefit from Government support far beyond that which is available to other assets. Given that 7% of claimants—117 claimants—receive two fifths of all agricultural property relief at a cost of some £219 million, does the Minister agree that this Government’s reforms are essential not only for fairness but to help fund vital public services in rural Scotland? \p Kirsty McNeill: Our reforms mean that the majority—almost three quarters—of those claiming the relief will not be affected. Only the richest estates will be asked to pay more. This is a fair approach that balances fixing our public finances with maintaining support for small family farms and businesses. \p Carla Lockhart: rose— \p Lindsay Hoyle: Order.