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.


Countryside Stewardship: inheritance tax and capital gains exemption guidance

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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.

Published 14 March 2016
Last updated 23 March 2016 + show all updates
  1. Replaced inheritance tax exemption document with updated version.
  2. First published.