Farmers and ranchers are <1% of the US population last I heard. They could get an exemption for certain uses if they really needed it, hell we do that all the time.
Not sure where I stand on this proposal yet, but policies don't have to be all or none, though administration is far easier if they are.
Similar things exist in the US. They sell dyed fuels tax-free (or at a lower rate, I forget). You can apparently also claim a tax refund if you use taxed fuel for farm purposes.
Not sure where I stand on this proposal yet, but policies don't have to be all or none, though administration is far easier if they are.