Is the onus not on the government to do this rather than the farmers? While I see wealth in farming families and want them to pay fair tax, I still think it's for the gov to show their actions are fair, not the people being taxed.

I am skeptical about impoverished farmers but tractors are clearly a tool. Bentleys are indulgent because they don't achieve anything more than a Toyota Aygo. That's not the same as a work tool.