SNP First Minister John Swinney has been accused of “lining up with the Tories in defence of an ugly inequality” after he voiced his opposition to inheritance tax changes.

Changes due to take effect in April after last October’s UK Budget mean that 100 per cent inheritance tax relief for farms will merely apply to the first £1m of assets, with a 20 per cent duty now payable on assets over that value — still half the standard rate.

The move sparked fury amongst farmers, a point not missed by Mr Swinney as he addressed the National Farmers’ Union Scotland AGM today.

Stating that he had represented a farming community in Perthshire for more than 25 years, Mr Swinney said: “The sweeping changes the UK government has introduced — without any consultation with the farming community or the devolved governments — only add to the pressures farmers are facing.

“They are a cause of real anxiety and farmers are right to be outraged — and I am particularly concerned about the impact on Scottish tenant farms, with some at risk of being caught up in the tax change.

“Let me be crystal clear — the Scottish government stands united with Scotland’s farmers in opposition to these changes.

“This government has your back — we are committed to supporting our nation’s farmers.”

Socialist MSP Richard Leonard was, however, appalled by the first minister’s defence of landed interests.

He told the Star: “It is only the biggest and richest farmers and landowners who will have to start paying inheritance tax: including those absentee landlords and the super-rich who view farmland as a tax shelter.

“It says a lot about the SNP that they are lining up with the Tories in defence of an ugly inequality.”