ARCHIVE: Entry Level Stewardship Handbook 2005 (PB10355)

4.9    Inheritance/Capital Gains Tax exemption

Land conditionally exempt from inheritance tax, or designated as the object of a maintenance fund by Inland Revenue, is normally eligible for ELS. However, you must not claim for work that is a formal requirement of the undertakings agreed with Inland Revenue. You will therefore need to look carefully at the relevant ELS options that are available for this land to ensure that you do not include such work in your application.

You should keep a copy of a map on which you have clearly marked the boundary of any exempt or designated land, and be prepared on subsequent compliance inspection to be able to demonstrate on a parcel-by-parcel basis how the selected ELS options do not overlap with your existing undertakings. Please note that it is your responsibility to ensure that your application meets these scheme rules.

A leaflet, Guidance note on Environmental Stewardship for heritage properties designated under the Inheritance Tax Act 1984 provides more detailed information for owners of inheritance tax exempt properties and their advisers. You can obtain this leaflet from your RDS office, or it is available to download from Defra and Countryside Agency websites at or

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