Devon farmer Mark Weekes is fearful for the future of his land (Image: Humphrey Neymar/Getty)

       A farmer has said that Rachel Reeves' farm tax means that his son would face a bill of more than ￡1million in the event of his death. Mark Weekes, 60, a sheep and arable farmer north of Exeter, is worried his son could be the last of his family to be able to operate his land in the same way after five generations.

       He called the Chancellor "deluded" ahead of the Spending Review on Wednesday, which is expected to include a cut to the UK's farming budget after it was announced in the autumn that inheritance tax relief for agricultural and business assets would be capped at ￡1million from April 6 next year.

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       "It's potentially a disaster, to be honest," Mr Weekes said. "I have a young son, he's 32, soon to be married. He's back on the farm with us, and potentially, even by using all the so-called benfits that the Government says, paying only 20%, and you've got 10 years to pay it, he's still going to be numbered with in excess of a ￡1million inheritance bill on my death."

       READ MORE: 'I’m a farmer paying ￡250k BEFORE Reeves’ death tax' - my kids may have to sell'

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       Farmer Mark Weekes on impact of government tax policies

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       He added: "I suppose you could say it's not my problem, because I won't be here. But it is, because the whole thing with farming is you want to hand it on - it's a generational thing.

       "He'll be the fifth generation to take the farm, and to be absolutely brutally honest, as it is now, with the incomes on farming as it is he probably, if the Government's policies continue, will be the last of my family to farm that farm in its present state.

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       "Because he will end up having to sell land to pay the inheritance tax."

       Ministers' thinking, Mr Weekes said, is wrong. He told the Express: "It will be medium to smaller family farms that will be hit the hardest, and the Government are deluding themselves, they are saying it's going to hit very few family farms.

       "They're absolutely deluded. I can understand why the general public doesn't quite get it, because they'll look at it and go, 'Well you've been given a ￡1million allowance, that sounds like a lot of money'.

       "It is a lot of money. But ultimately, ￡1million is just a mere snip compared with what our assets are."

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       Mark was one of multiple farmers who met with Conservative shadow minister Robbie Moore last week (Image: Humphrey Nemar)

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       The bigger farms will get bigger, the farmer added, and the "diverse" and "flexible" nature of UK family farming that "adds so much to the local community" will be impacted by Ms Reeves' measures.

       A Government spokesperson said: “The vast majority of estates claiming these reliefs will still pay no additional inheritance tax, and those that do will pay a reduced rate and be able to pay over 10 years interest-free. This is a fair and balanced approach to help fix the public services we all rely on.

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       “We are also investing ￡5 billion into farming over two years, the largest amount for sustainable food production in our country’s history, and are going further with reforms to boost profits for farmers by backing British produce and reforming planning rules on farms to support food production."

       Ministers emphasise that nil-rate bands mean two people with farmland can pass on up to ￡3 million without paying any inheritance tax.

       They add that, for assets above the ￡1 million allowance, individuals will access 50% relief from inheritance tax and pay inheritance tax at a reduced effective rate of up to 20% rather than the standard 40%.