Natural England - Conditional exemption and agri-environment schemes

Conditional exemption and agri-environment schemes

Agri-environment scheme funding may be available for work that goes beyond the requirements of conditional exemption, subject to assessment of eligibility.

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Natural England will not pay for any work that is a requirement of a legal obligation. Therefore, work that is a formal requirement of conditional exemption undertakings will not be eligible for agri-environment scheme funding.

However, work that goes beyond or is not required by the undertakings will be eligible for funding, as long as it safeguards the outstanding interest of the exempt property.

Assessment of eligibility for funding is carried out by Natural England’s Inheritance Tax Exemption team and takes into account:

  • The conditional exemption scheme principles to maintain the land, preserve its character and provide and publicise reasonable public access

  • The condition of the property at exemption (its baseline condition)

  • The aspects/features for which the property was given exemption

  • The detailed work prescriptions of the agri-environment scheme options.

For more information see: Environmental Stewardship Inheritance Tax (NE161)external link