Policy paper
Ecosystem services — technical note
HMRC guidance about the taxation of ecosystem services.
Documents
Details
This technical note sets out HMRCs approach to the taxation of various payments made by developers and others to landowners for the provision of ‘ecosystem services’. This includes payments for biodiversity net gain, nutrient credits and carbon credits from woodland and peatland. The note covers the implications for income tax, corporation tax, capital gains tax and VAT, as well as stamp duty land tax and inheritance tax.
Updates to this page
Published 14 May 2026