This discussion clarifies the tax exemption for agriculture income in the UK. Generally, agricultural income is fully exempt from income tax. However, if you have income from other sources besides agriculture, a partial integration rule may apply, potentially leading to higher taxation on your non-agricultural earnings. Specific rules under 7, 7A, 7B, and 8 of the Income Tax Act govern these exemptions.
If only agri income its fully exempt in case of income other than agri there is partial integration of income where the non agri income is highly taxed as compare to normal cases