From the moment the Chancellor revealed her Budget to the House of Commons on October 30th, there has been a huge amount of anxiety over the decision to impose Inheritance Tax on Britain's hardworking farmers.
Of course, abuse of the tax system must be tackled, but restricting the availability of Agricultural Property Relief is not the way to do it. As a result of this measure, families who have farmed the land for generations could be forced to give up their businesses, their farms, and their homes, to pay huge inheritance tax bills, jeopardising the sustainability of the rural economy.
Whilst Reigate may not be a constituency where farming is particularly prevalent, food security is something that impacts us all. There is no doubt that the measures the Government plans to impose are going to reduce our ability to grow food domestically, making us more reliant on foreign imports - something we should be doing everything possible to avoid in an increasingly unstable and uncertain world.
Of course, opposition must be about actions and not merely words - and I was very pleased that the Conservative Party brought a motion to the House against the Government's proposed changes. Despite extremely compelling arguments being made, our motion to scrap the changes was defeated, by 339 votes to 181.
There is no doubt that the Government has got this wrong and I will continue to work with colleagues to do everything possible to persuade ministers to change course.