THE National Farmers' Union is calling on the Chancellor Gordon Brown to introduce measures in the Budget (April 17) to help farmers in rebuilding their businesses in the wake of the foot and mouth disaster.

The main thrust of the NFU submission centres on obtaining a Government commitment not to heap additional costs on the farming industry - while positively encouraging farmer moves towards environmental and animal welfare projects.

Wesley Abbey, North Yorkshire farmer and chairman of the NFU's Taxation Committee said: "The farming community cannot sustain any additional costs on their business - quite the reverse.

"What farmers and growers really need is a genuine improvement in their financial position as a result of this Budget."

The NFU is adamant that farmers must benefit from 100 per cent capital allowances for plant and machinery, and 25% for buildings to help farmers restructure their businesses as well as meet the environmental and animal welfare targets.

But that positive encouragement should dovetail with measures to mitigate the potentially disproportionate costs the Government's other environmental measures could have on an already damaged farm industry.

The NFU is asking that the Chancellor:

* Pegs the duty on fuel - and makes biodiesels exempt.

* Introduces greater exemption from the Climate Change Levy for farmers and growers.

* Abolishes Stamp Duty on land acquisitions.

* Introduces additional exemption from the Aggregates Tax.

"There needs to be a more integrated approach to these measures, which have the potential to further erode the viability of agriculture while farm incomes and prices remain under considerable pressure," said Mr Abbey.