The change will be introduced from April 2026.
The government is adamant that its policy will not change. Other reliefs may help reduce the amount owed, but concern remains high.
Speaking from Fairview dairy farm near Bangor, the Conservative Party leader said: “We want farmers to know that we are with you, we understand.
“Taxing those assets to force farmers to often give up their land and their children or their grandchildren to not continue in this way of life, I believe, is immoral.
“We are doing everything we can to fight the family farms tax.”
Badenoch also added that “every possible lever” should be used to remove paramilitary groups and “negative criminal activity from the communities who are suffering”.
In a joint move, London and Dublin are to appoint an independent expert to assess whether there is merit in beginning a process which could bring about the disbandment of paramilitary groups.
It followed a recommendation from the Independent Reporting Commission (IRC) which was set up to monitor paramilitary activity.
Northern Ireland Secretary Hilary Benn has insisted paramilitaries will not be paid by the government to “disband”.
He defended the government’s decision to explore the possibility of formal engagement with paramilitary groups.
Badenoch said: “We looked at this proposal when we were in government.
“We didn’t bring it forward because one of the things we must remember is there is no space for paramilitary organisations.
“We need to make sure that they are not benefitting from the harm they cause to communities all over Northern Ireland,” she added.
BBC News
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