Countryside Stewardship: inheritance tax or capital gains exemption
Find out which Countryside Stewardship options and capital items are available on land that is conditionally exempt from inheritance tax.
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Use this guidance to find out whether Countryside Stewardship options or capital items are always eligible, never eligible or need to be checked on land that is:
- conditionally exempt from inheritance tax
- the object of a maintenance fund
See the main Countryside Stewardship page for further information about the scheme.