Wait, I see what went wrong here. You conflated ares and acres. But an acre is about 40 ares.

A football field is 1.32 acres what are you talking about lmfao

Farmers aren't exactly known for their keen insight

Mate I'm literally citing those UK government documents. A small farm in the UK is worth an average 1.47 million pounds (I previously said 1.2 but apparently I was looking at an older year).
https://assets.publishing.service.gov.uk/media/660fdb6763b7f80011de191b/bs_mean_net_worth_per_farm_2022_23.csv/preview

By the way, I don't know if you've just made a horrible math error or you've cited an absurd source, but 2100 acres is an enormous number and there is absolutely no way that's right. The average farm, not just small farm, in the UK is 200 acres, and the median is considerably lower. Even in the US the average farm is less than 500 acres.

Fortunately for those low-income farmers, their assets aren't worth enough to levy any significant inheritance taxation under this new legislation