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You may be eligible for Environmental Land Management (ELM) funding on land designated by HM Revenue & Customs (HMRC) as:

• conditionally exempt from Inheritance Tax or as
• the object of a maintenance fund

You cannot be funded for any activity that is a requirement of an Inheritance Tax agreement (known as the undertakings).

ELM funding includes:

• Sustainable Farming Incentive (SFI)
• Countryside Stewardship Higher Tier (CSHT)
• capital items

If you are a tenant, you will need to ask your landlord if the land you rent is conditionally exempt from Inheritance tax or the object of a maintenance fund.

Conditional exemption or maintenance fund undertaking

A conditional exemption or maintenance fund undertaking is a legal agreement between HMRC and the landowner Read: Tax relief for national heritage assets for more information.

Land with a conditional exemption or maintenance fund undertaking will require you to:

• maintain the land
• preserve its character
• provide reasonable public access

You may be able use an ELM funding scheme to help with this.

Table 1 sets out which SFI actions, CSHT actions or capital items are:

• are always eligible
• are eligible if the revenue base action is eligible
• are eligible where the guidance for a specific action guidance confirms eligibility
• are never eligible

Table 1: Eligibility of actions or capital items on land with Inheritance Tax exemptions

SFI code	CS HT code	Capital code	Description	Eligibility on land with undertakings
AGF1	N/A	N/A	Action: Maintain very low density in-field agroforestry on less sensitive land	Eligible except for specific features - read Table 2
AGF2	N/A	N/A	Maintain low density in-field agroforestry on less sensitive land	Eligible except for specific features - read Table 2
AHW1	CAB16	N/A	Bumblebird mix	Always eligible
AHW2	CAB12	N/A	Supplement: Supplementary winter bird food	Always eligible
AHW3	N/A	N/A	Beetle banks	Always eligible
AHW4	N/A	N/A	Skylark plots	Always eligible
AHW5	CAB5	N/A	Nesting plots for lapwing	Always eligible
AHW6	CAB2	N/A	Basic overwinter stubble	Always eligible
AHW7	CAB6	N/A	Enhanced overwinter stubble	Always eligible
AHW8	CAB7	N/A	Whole crop spring cereals and overwinter stubble	Always eligible
AHW9	CAB10	N/A	Unharvested cereal headland	Always eligible
AHW10	CAB14	N/A	Low input harvested cereal crop	Always eligible
AHW11	CAB11	N/A	Cultivated areas for arable plants	Always eligible
AHW12	CWD3	N/A	Manage woodland edges on arable land	Always eligible
BFS1	N/A	N/A	12m to 24m watercourse buffer strip on cultivated land	Always eligible
BFS2	CWT2	N/A	Buffer in-field ponds on arable land	Always eligible
BFS3	CWT1	N/A	Buffer in-field ponds on improved grassland	Always eligible
BFS4	N/A	N/A	Protect in-field trees on arable land	Always eligible
BFS5	N/A	N/A	Protect in-field trees on intensive grassland	Always eligible
BFS6	N/A	N/A	6m to 12m habitat strip next to waterbodies	Always eligible
BND1	N/A	N/A	Maintain dry stone walls	Never eligible
BND2	N/A	N/A	Maintain earth banks or stone-faced hedgebanks	Never eligible
CAHL1	CAB19	N/A	Pollen and nectar flower mix	Always eligible
CAHL2	CAB17	N/A	Winter bird food on arable and horticultural land	Always eligible
CAHL3	N/A	N/A	Grassy field corners or blocks	Always eligible
CAHL4	N/A	N/A	4m to 12m grass buffer strip on arable and horticultural land	Always eligible
CHRW1	N/A	N/A	Assess and record hedgerow condition	Always eligible
CHRW2	CHR4	N/A	Manage hedgerows	Always eligible
CHRW3	N/A	N/A	Maintain or establish hedgerow trees	Always eligible
CIGL2	N/A	N/A	Winter bird food on improved grassland	Always eligible
CIGL3	N/A	N/A	4m to 12m grass buffer strip on improved grassland	Always eligible
CIPM1	N/A	N/A	Assess integrated pest management and produce a plan	Always eligible
CIPM2	CAB18	N/A	Flower-rich grass margins, blocks, or in-field strips	Always eligible
CIPM3	N/A	N/A	Companion crop on arable and horticultural land	Always eligible
CIPM4	N/A	N/A	No use of insecticide on arable crops and permanent crops	Always eligible
CLIG1	N/A	N/A	Take grassland field corners or blocks out of management	Always eligible
CLIG3	N/A	N/A	Manage grassland with very low nutrient inputs	Eligible except for specific features - read Table 2
CMOR1	N/A	N/A	Assess moorland and produce a written record	Always eligible
CNUM1	N/A	N/A	Assess nutrient management and produce a review report	Always eligible
CNUM2	CGS25	N/A	Legumes on improved grassland	Always eligible
COH1 (Endorsed)	CCT3	N/A	Manage coastal saltmarsh	Always eligible
COH2 (Endorsed)	CCT6	N/A	Supplement: Manage coastal vegetation	Eligible if base action is eligible
COH3 (Endorsed)	CCT8	N/A	Manage and resto  View the original news story Related Articles Scroll Back To Top 📄More Articles Guidance: Inheritance Tax or Capital Gains Tax exemption: Countryside StewardshipFriday, 3 Feb Guidance: Inheritance Tax or Capital Gains Tax exemption: Countryside StewardshipThursday, 23 Mar Inheritance Tax Exemption for WWII Victims extendedFriday, 18 Dec Inheritance Tax ManualThursday, 30 Jun Inheritance Tax ManualWednesday, 12 Jul Comments Scroll Back To Top ✎Write Comment We don't have any comments for this article yet. Why not join in and start a discussion. Write a Comment Scroll Back To Top Your name: Your email: Comments: Post my comment  Sponsored Advert   Ministerial Departmental News   PM's Office, 10 Downing Street   Cabinet Office   Department for Business, Innovation and Skills   Department for Communities and Local Government   Department for Culture, Media and Sport   Department for Education   Department for Environment, Food and Rural Affairs   Department for International Development   Department for Transport   Department for Work and Pensions   Department of Energy and Climate Change   Department of Health   Foreign and Commonwealth Office   HM Treasury   Home Office   Ministry of Defence   Ministry of Justice   Northern Ireland Office   Scotland Office   Wales Office   See all departments News Calendar Recent Comments  Sponsored Advert   Follow Us on Twitter Tweets by @gov_wire  Latest Government News Press release: Homegrown seed to kickstart new generation of Douglas fir trees Transparency data: Royal Courts of Justice Cause List Guidance: HM Courts and Tribunals Service information bulletins Guidance: Marketing forest reproductive material for forestry purposes Guidance: Find, join or create a network for school business professionals Accredited official statistics: Economic Estimates: Employment in DCMS sectors and Digital sector, January 2022 to December 2022. Accredited official statistics: Economic Estimates: Employment and APS earnings in DCMS sectors, January 2023 to December 2023 Investigation into Google’s ‘Privacy Sandbox’ browser changes Research: Avian influenza (bird flu) in Europe, Russia and the UK Press release: Appointment of Lord Mandelson as the next British Ambassador to the United States of America    Business Climate Crime Defence Economy Environment Housing Immigration NHS Overseas Schools Tax Transport Work ALL ❯ © 2024 Copyright CliqTo Media Ltd. Registered in England, company number 7575287. Privacy Policy | Terms & Conditions | Copyright Notice Contains public sector information licensed under the Open Government Licence v3.0. Share This Enjoyed this? Why not share it with others if you've found it useful by using one of the tools below: