Farmers angry about Labour’s plans to impose inheritance tax on agricultural land have defied a ban on tractors in Westminster as they make their voices heard before Rachel Reeves’s second Budget. People from across the country have descended on central London in protest of the Chancellor’s plans to introduce a 20% rate on agricultural land and businesses worth more than £1 million next April, following a string of similar demonstrations since the measures were announced last year.

On Tuesday evening, the Metropolitan Police said conditions had been put in place to prevent people bringing tractors and agricultural vehicles to the event and to limit the demonstration to a specified area in Richmond Terrace, Whitehall.

Authorities said the decision had been taken because of “serious disruption” the vehicles could cause to the local area, including businesses, emergency services and the public. Tractors have been spotted travelling to Westminster on Wednesday morning in defiance of the ban, however, with signs bearing messages including “No farms, no food, no future” and “Fools vote for Labour”.

In an event page set up for the protest by organiser Berkshire Farmers, a spokesperson wrote that it was designed to “demand fairness and a future for British farming” and insist Labour backtrack on the inheritance tax change which “threatens family farms and rural livelihoods”.

Following the police announcement, they said imposing such restrictions at “this short of a notice” was a “malicious approach to preventing our right to protest, leaving little time for appeal or for facilitating their requests”.

Yorkshire farmer Jonathan Charlesworth, whose father John took his own life in anticipation of the upcoming inheritance tax policy, said: “All previous farmer protests have been peaceful and well organised; it is an awareness event to raise legitimate concerns farmers in the UK have about the dismal outlook for farming businesses in the UK.”

He told the Daily Mail: “I don’t believe any of the reasons given to cancel the tractor convoy have a basis, considering much more divisive marches have taken place including pro-Palestinian marches and the Tommy Robinson march combined with the Stand Up to Racism march on the same day.

“It screams two-tier policing, to protect the government from further adverse publicity on another Budget day that is likely to bring more hardship to working families from all walks of life, not just farmers.”

Shadow Environment Secretary Victoria Atkins added: “Farmers deserve answers. The police have changed their minds with less than 24 hours to go, having worked with farmers over the last 12 days to ensure a safe and effective protest over the vindictive Family Farm and Businesses Taxes … It doesn’t smell right, particularly when we think of the regular and frequent protests that are allowed in SW1 which inconvenience motorists, residents and businesses without consideration. Is this to save the Chancellor embarrassment ahead of her Budget of broken promises?”

A spokesperson for the Met said: “We have had a number of conversations with the protest organisers to safely manage the event. While people will still be able to demonstrate, conditions have been put in place to prevent protesters from bringing vehicles, including tractors or other agricultural vehicles to the protest. This decision was taken due to the serious disruption they may cause to the local area, including businesses, emergency services and Londoners going about their day.”