Assessment of outstanding land is a complex, analytical process that uses agreed criteria.
Capital tax exemption is available for land of 'outstanding scenic, historic and scientific interest' subject to conditions. Assessment of outstanding land is a complex, analytical process. General criteria are as follows:
Land will qualify if it has qualities well in excess of scenic land of its general type, assessed by national rather than regional or local standards. Not all land within existing National Parks (NPs) and Areas of Outstanding Natural Beauty (AONBs) will meet the high standards applicable to conditional exemption. Conversely, some land outside NPs and AONBs may qualify. Buildings and woodland may also be considered if they contribute to the outstanding interest.
Land may qualify because of its flora, fauna, geological or physiographical features. Designation as a Site of Special Scientific Interest (SSSI) or National Nature Reserve is a good indicator of outstanding interest. Ancient semi- natural woodlands may also qualify on scientific as well as scenic or historic grounds.
For more information on SSSIs and land of scientific interest visit the designated areas page.
Land must have special historic significance in national or international terms, for example an association with a nationally important historical event. Designation as a Scheduled Ancient Monument is a good indicator of outstanding interest. Battlefields, Parks and Gardens may also qualify on historic as well as scenic or scientific grounds.