Guidance

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.

Document

Countryside Stewardship: inheritance tax and capital gains exemption guidance

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Details

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.