Worth repeating from a post in July:-

Now coming to light is the fact that farmers who install Wind Turbines and or Solar Farms are liable to lose a large proportion of their Inheritance Tax relief as they will now be regarded as an Investment business rather than an Agriculture business.

I wonder how many Farmers have realised that their income from Turbines and Solar power will be seriously reduced after taking into account Tax advisors fees and the proportional loss of Inheritance Tax Relief!