Scottish farmers join inheritance tax protests

He added that his oldest son was also in the business which would be passed on to him and he hopes his grandson will be interested in taking it on too.

“That would take it to six generations which is quite unique I think,” he said.

“I’ve actually done the transfer about a year ago. We took the decision as I was getting older. I was very fortunate my dad left it to me at quite a young age so I felt we’d do the same thing.”

Mr Wood said much of his money had been spent on buildings and equipment over the years and said his business would struggle if he had to do an inheritance tax transfer.

“The one farm would probably have to be sold off to pay for it which then makes you totally invaluable,” he said.

“To be valuable now, you have to get bigger actually not smaller, so for family farms here in Orkney, it’s very important to us that we stand up and fight for what’s best for our industry.”