Kay Burley accused a government minister of “making promises you can’t keep” as the pair clashed over major changes to the tax paid by farmers.

The Sky News presenter confronted Diana Johnson over Labour’s pre-election pledge not to get rid of “agriculture property relief”, which currently exempts farmers from inheritance tax.

Under changes announced by Rachel Reeves in the Budget, those with farms worth more than £1 million will have to pay the tax when it is passed on in future, albeit at the lower rate of 20%.

Thousands of farmers – who have accused Labour of “betrayal” – are expected to take part in a Westminster protest against the changes today.

On Sky News this morning, Johnson, who is a Home Office minister, insisted only a “small” number of farms would be affected.

She said: “The chancellor is having to make difficult decisions and she set those out in the Budget on October 30.”

But Burley replied: “Even though you previously promised, before you were elected, that you wouldn’t do this?”

After a short pause, the minister said: “I’m not sure we particularly set out a promise around this issue.”

The presenter then told her: “You did.”

Johnson said: “Well that’s not my understanding.”

Burley then said again: “Well you did. So you broke your promise.”

The minister responded: “The chancellor has been very clear that she’s not breaking promises that we made in the manifesto.”

Burley said: “But you promised before the election that you wouldn’t do this – specifically this. Steve Reed promised last December that you wouldn’t do this and you have, so you’ve broken your promise.”

Johnson replied: “Well I don’t accept that.”

Later in the interview, Burley said it was actually last November when Reed, now the rural affairs secretary, who said Labour would not axe agricultural property relief if it won the election.

“So you did say that you wouldn’t do it,” she told the minister. “He should be sat here this morning and he isn’t. You promised that you wouldn’t do this, and you have.

“What’s important is that today, 40,000 farmers are going to be on the streets of London because you made a promise to them ahead of the election that you wouldn’t put this tax in place, and you have.”

Johnson said: “It’s really important to recognise that the protest is taking place, the farmers are making their case to parliament and I’m sure all MPs and ministers will be listening very carefully to what they have to say.

“But it has to be seen against the backdrop we inherited in July, where the public finances were in a terrible state and difficult decisions had to be taken.”

But Burley hit back: “You make promises you can’t keep.”

In a joint-statement ahead of today’s protest, the chancellor and Steve Reed insisted there would be no U-turn on the measures set out in the Budget.

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