The Farmers' Union of Wales today accused the UK Government's Revenue and Customs department (HMRC) of adopting a "heavy-handed" attitude by forcing farmers in areas with no or poor broadband provision to fill in their VAT returns on-line.

The union's business development director Emyr James reminded farmers of a legal obligation to comply with new regulations relating to filing VAT returns on-line, effective from 1 April this year, but HMRC has no alternative option for those who don't use a computer or don't have access to broadband.

Mr James was commenting on HMRC's reply to FUW representations on behalf of its members who, because of their location, are unable to receive broadband and have no plans to go on-line. "They have confirmed the legislation does not provide exemption and there will be no 'alternative' method to filing on-line.

"To fulfil their obligation, HMRC suggest that they could ask family or friends, who have a computer, to offer them Internet access or, alternatively, employ the services of an agent who could file the return on their behalf," he said.

"This is a typically heavy-handed government approach, showing very little appreciation of the true situation for many small-to-medium-sized enterprises.

"There is still a generation of people in society who did not grow up in an Internet environment and some consideration should have been shown towards this group of people.

"There are many farmers for whom the Internet remains an unfamiliar skill, whilst there are some who distrust modern communications technology. Also, many parts of rural Wales have no reliable broadband provision at all."

To overcome the problem, the FUW will provide a service at its county offices where staff will file members' VAT returns on-line on their behalf. The paper-based summary will be completed in the normal way and taken to the county office.

"This will complement a similar service already provided by county offices, whereby stock movements are registered with BCMS electronically," said Mr James.

THE Chancellor has once again left Welsh farmers bitterly disappointed after failing to take on board the Farmers Union of Wales' demand for a freeze on fuel duty and the establishment of a fuel duty regulator, said the union's president today.

Instead Mr Darling announced that fuel duty will rise by 1p in April followed by further 1p rises in October and January. "This staggered approach will do nothing to alleviate rural dwellers' high transports costs and it will also ensure that we will see a rise in fuel costs for the foreseeable future," said Gareth Vaughan.

"The rising costs of transportation are having a profound effect on the sustainability of the agricultural industry. The current economic climate, coupled with high oil prices and a lack of investment in alternative fuel opportunities, has resulted in a significant increase in overheads for primary producers who cannot pass these costs up the marketing chain.

"The Chancellor's failure to freeze all fuel duty rises will leave us on an unfair playing field compared to our competitors and there is no doubt every commodity that has to be transported to rural areas will now cost farmers much more in the future.

"The effect of Mr Darling's decisions mean that farming suffers badly because for every 2p per litre rise in fuel duty the annual operating costs of just one 44-tonne articulated lorry increases by up to £900 - inevitably leading to increased prices for animal feedstuffs, fertiliser, and all other products farmers have to purchase," added Mr Vaughan.

On a more positive note, the union welcomed the decision to introduce a duty of 50p a month on all phone landlines to finance the availability of super-fast broadband to 90 per cent of the population by the end of 2017.

"The FUW has long campaigned that the lack of effective broadband in many parts of Wales is putting rural businesses at a severe disadvantage. I hope that this move will eradicate any black-spots that currently exist in Wales.

"Access to a fast internet connection is also becoming an increasingly useful tool for farmers with registering cattle movements online a regular task. It is vital that we have effective access to broadband technology to carry out these tasks quickly and efficiently," said Mr Vaughan.

The union also praised the Chancellor's decision to double the stamp duty limit for first time buyers from £125,000 to £250,000.

Mr Vaughan added: "We welcome this support for first time buyers as we hope it will allow young people who wish to stay in our rural communities to purchase houses within their locality.

"Retaining young people in rural communities is imperative for the sustainability of rural Wales."

The Farmers' Union of Wales today branded Queen guitarist Brian May's decision to attend the judicial review in Swansea of the proposed badger cull in north Pembrokeshire as a "cynical publicity stunt".

FUW vice president Brian Walters, who has seen the rural community in which he has lived all his life ravaged by bTB over the past decade, said: "It is completely galling for those who have to live with the misery and financial losses caused by TB to see a millionaire rock star dropping in to talk about the proposed cull when he has no idea of the desperate need to control this disease.

"When was the last time Brian May had to go cap in hand to a landlord or the bank manager to explain that a TB outbreak meant he couldn't keep up with payments?

"People are having their livelihoods destroyed. The epidemic is ripping families and communities apart, driving people to the very edge and costing the lives of tens of thousands of cattle each year in Wales alone.

"Farmers do not have the luxury of sitting back and collecting recording royalties while pontificating about issues that do not affect them. We have seen tens of thousands of cattle taken away due to TB, yet we have not heard a single word from Brian May regarding this slaughter.

"Yet when the Welsh Government proposes a small-scale badger cull in an area where one in seven badgers is infected with the disease, Brian May announces on his website he is 'losing most of a precious day in the studio' to travel to Swansea to take part in a cynical publicity stunt.

"It shows a completely subjective approach to animal welfare and smacks of a condescending attitude to Welsh government. A vet wouldn't dream of telling him how to play his guitar, so why should he feel he has the right to tell vets how to control a dangerous disease.

"He may be losing a 'precious' day in the studio but does he know how many farmers are losing precious days of work to witness their animals being herded into trailers to be taken to slaughterhouses because of TB?

"Nobody agrees to the needless destruction of wildlife but TB is costing the lives of thousands of cattle as well and of badgers already suffering excruciatingly painful deaths due to the disease."

A Welsh farmers' leader today welcomed Plaid Cymru and Scottish National Party MPs' decision to table an Early Day Motion in the Commons urging a freeze on fuel duty and repeating calls for the establishment of a fuel duty regulator.

Farmers' Union of Wales president Gareth Vaughan also expressed his disappointment that fuel duty was being increased yet again despite the extreme economic pressures on the agricultural industry and wider rural economy.

He is concerned that fuel duty is set to rise by 2.55p per litre in April (1% above the rate of inflation) which will cost the average family an extra £200 a year. "The rising costs of transportation are also having a profound effect on the sustainability of the agricultural industry.

"The current economic climate, coupled with high oil prices and a lack of investment in alternative fuel opportunities, has resulted in a significant increase in overheads for primary producers who cannot pass these costs up the marketing chain," he said.

"The Chancellor must freeze all fuel duty rises because they give us such an unfair playing field over many of our competitors and there is no doubt every commodity that has to be transported to the rural areas will now cost farmers much more in the future."

Mr Vaughan originally wrote to Mr Darling in September 2007 urging him to defer the fuel duty increase scheduled for October 2007 but the Chancellor went ahead with a 2ppl increase then, another 2p on April 1 2009 and a third 2p rise last September.

"The effect of Mr Darling's decisions mean that farming suffers badly because for every 2p per litre rise in fuel duty the annual operating costs of just one 44-tonne articulated lorry increases by up to £900 - inevitably leading to increased prices for animal feedstuffs, fertiliser, and all other products farmers have to purchase," said Mr Vaughan.