Successive governments have considered 'land of outstanding scenic, historic and scientific interest' worth maintaining and preserving for the benefit of future generations.  Continued private ownership of heritage property, managed and protected ...
CA 204 - Information leaflet
Conserving our national heritage (PDF:613kb) more 613kb
NE64 - Guidance for owners and advisors
Conditional exemption and Heritage Management Plans - An introduction for owners and their advisors more
NE63 - Management plans
Preparing a Heritage Management Plan more
Guidance on Environmental Stewardship
Environmental Stewardship for heritage properties designated under the Inheritance Tax Act 1984 more 102kb
Landscape

Breadcrumbs

Heritage landscapes conditionally exempt from inheritance tax


Successive governments have considered 'land of outstanding scenic, historic and scientific interest' worth maintaining and preserving for the benefit of future generations. 

Continued private ownership of heritage property, managed and protected through capital tax relief, is one of the best ways of ensuring its survival, while allowing the public access. 

Stone circle © Natural England
Our national heritage
For such a small country, our rural landscapes are extraordinarily diverse. They are much loved and long appreciated. For many people our rural landscape is central to our national identity. more
Surveying meadow plants © Natural England
The role of Natural England
Natural England believes that the benefits of the conditional tax exemption scheme contribute to our own statutory objectives. more
Swaledale © Natural England
What is 'outstanding' land?
Capital tax exemption is available for land of 'outstanding scenic, historic and scientific interest'. Assessment of outstanding land is a complex, analytical process. General criteria are as follows. more
Ramblers in the countryside © Natural England
What are the benefits of this scheme?
Conditional exemption from capital tax helps owners keep estates intact and maintain them properly preserving the amount and quality of the nation’s privately owned stock of outstanding land. more
Layed hedge © Natural England
Undertakings and Heritage Management Plans
Owners formally agree with HM Revenue & Customs the detailed steps (undertakings) necessary to maintain the land and preserve its character. more
Ranger repairing a fence © Natural England
How to apply and relevant guidance
To apply for capital tax exemption owners need to contact HM Revenue & Customs who are responsible for designation. more