Sumer responds to the Farm Profitability Review

In December 2025, the government published Baroness Minette Batters’ independent Farm Profitability Review for the UK Government’s Department for Environment, Food & Rural Affairs (Defra), setting out 57 recommendations to strengthen the resilience and viability of farm businesses.

In response, we’ve spoken to our key agriculture partners from across the UK to understand more about what this review means for farmers and rural businesses.

Mark Smeaton, Head of Sumer Agriculture & Partner at EQ said:

“As a Scottish agricultural professional, I welcome the Farming Profitability Review and its recognition that long-term viability must be central to future policy.

While our focus remains on supporting farmers north of the border, the risks and challenges are consistent across the UK. I completely agree that many farmers rely heavily on agricultural support, and for them to become more self-sufficient, policy needs to be clearer.

There remains a disconnect between farmers and consumers, and supply chains must work to ensure a fairer deal for everyone.”

Nick Banks, Partner and Lead for Farm & Estates at Scrutton Bland follows saying:

“Minette Batters’ review warns that rising costs, volatile markets and policy drift threaten farm viability.  And for East Anglian cereal farmers, that’s a call to build resilience into their businesses to withstand external threats and the challenge of global commodity markets.

But it’s very difficult to grow wheat and make a profit at £160/t, yet the outlook for March 2027 is only £178/t.

Driving efficiency into production is key but that’s far more challenging for smaller scale farms.  Better collaboration between farmers can unlock cost efficiency and add value in the supply chain, but that’s not easy as a price taker in a global market for your core product.

What I do hope is that the report proves to be a catalyst for engagement between the farming industry, government, stakeholders and the general public. And in doing so it improves the sustainability of farming – something that can only be a good thing for the UK.”

Andrew Perrott, Partner at Monahans notes that:

“This is a very detailed report that draws many useful conclusions, although it will ultimately be judged by the actions that follow.

Two quotes particularly resonated with me and are themes that come up regularly in my discussions with clients in both the Livestock and Arable sectors:

“The overriding message I’ve received from farmers, is that they are deeply committed to their farms, they want farming to be a success and to leave their farm in a better place for the next generation.”

“Unlike other sectors, farming and growing food within our natural environment, has different associated costs and challenges, some of which can be controlled, but not all of them can be. Whether it’s purchases of inputs, decisions on breeding for livestock and dairy, planting an orchard, or growing a crop. Many of these decisions are often made two or more years in advance of selling anything. A lot can happen in a year, as the last few years have proved.”

We have already seen many of our clients shift their business models to improve profitability and reduce the reliance on subsidy in recent years.

However, when you are dealing with such long-term business, change takes time for it to be sustainable.

This coupled with the multi-generational nature of most farming businesses highlights the importance of consistent policy to allow the rural sector to thrive.”

Supporting the future of UK Agriculture

At Sumer, we combine this regional strength with national insight, offering tailored support to farming enterprises of all sizes and specialisms.

Whether it’s navigating tax and regulatory changes, planning for succession, or investing in innovation and sustainability, our team is here to guide you with clarity and confidence.

Get in touch with your local business champion today.

Sumer Reasons

Meet Your Local Agriculture Business Champions

Andrew Perrott

South West
Sumer - Team Image - Monahans - Andrew Perrott

Andrew Perrott

I oversee the Rural Business and Landed Estates team for Monahans covering all of our offices. Being from a farming background myself I have first-hand experience of the issues facing both farmers, rural businesses and landed estates. A large part of my role is to help farms and rural clients with their tax and accounting needs. In the ever changing taxation and farming environment, this can be a very diverse task. Understanding the farming process is a great advantage during an audit, as work can be tailored to the rural environment, and ensures feedback is relevant and constructive for the client as part of the process. I also manage a portfolio of corporate non-rural businesses. This has helped me gather valuable expertise to help clients with diversification and development projects, which are becoming an increasingly important income stream for farms and estates. After a working in industry, I started at Monahans in 2000, working in general practice and audit before joining the Rural and Landed Business specialist team. I became a partner in 2018. I am a professional member of the CLA, NFU, and the ICAEW Farming and Rural Business Group. Outside of work, I am actively involved in the financial management of our own family farm and seed cleaning business. I am married to Liz who is a vet we have two children that keep us both busy. I am also a keen dinghy sailor when time allows.

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