Survey: How changes to Inheritance Tax impact woodlands

The Royal Forestry Society, Confor and the Country Land and Business Association have jointly launched a UK-wide survey to assess how recent and proposed Inheritance Tax (IHT) changes may affect woodland ownership and management.

From 1 April 2026, Business Property Relief (BPR) and Agricultural Property Relief (APR) will be subject to a combined £2.5 million cap per individual (£5 million for spouses or civil partners), with 50% relief applying above that level.

The three organisations are engaging with government. However, clear sector-wide evidence is needed. Key issues consistently raised by woodland owners and managers include:

• The importance of long-term custodianship of family-owned woodlands
• The risk of management decisions being driven by tax considerations rather than good silviculture
• The potential fragmentation of woodland holdings where sales are required to meet IHT liabilities
• Misalignment with government objectives on nature recovery, climate resilience and woodland creation
• Implications for domestic timber supply and delivery of the Timber in Construction Roadmap
• Concerns that current IHT arrangements do not reflect the realities of modern, actively managed woodland

The government’s position is that relatively few estates will be affected. It is therefore essential that policy discussions are supported by robust evidence from across the sector.

Survey details

• Open until 22 March
• Anonymous responses
• Optional case study section (any material shared publicly will be anonymised)
• Takes only a few minutes to complete

The survey has been developed jointly by the three organisations and is open to all woodland owners and managers across the UK – not just members of Confor, RFS or CLA. It may be forwarded to landowners and clients, and agents or management companies may respond on behalf of clients. We will also circulate it to other representative bodies and invite them to share it to ensure the widest possible evidence base.

A strong response will help ensure the consequences of the proposed BPR and APR changes for woodland ownership are fully understood in ongoing engagement with government.

Please take a few minutes to play your part.