Majority of landowners less likely to plant trees due to IHT changes, stark survey finds

CLA-backed survey highlights damaging impacts of tax changes on UK woodland sector
Written by Mike Sims. First published on 21 Apr 2026, and most recently revised on 23 Apr 2026.
Trees in Cornwall.jpg

Inheritance tax changes will force landowners to plant fewer trees, undermining the government's woodland creation ambitions, according to a new survey.

More than 200 woodland owners, estate managers and agents took part in the survey, run by the CLA, Confederation of Forest Industries (Confor) and the Royal Forestry Society (RFS).

Focused on inheritance tax changes and woodland ownership, it found:

  • Only one third of respondents believe they will not be affected by the changes, with almost half expecting to be affected and others remaining uncertain.
  • Nearly 60% of respondents say they are now less likely to create new woodland, directly conflicting with government woodland creation ambitions.
  • Many respondents are considering earlier timber harvesting, selling woodland, altering succession arrangements or reducing future investment in woodland management.
  • The survey reinforces that forestry is often a high-value but low‑income asset, with standing timber creating capital value but generating irregular and long‑term returns.
  • Family-owned woodland and mixed estates appear particularly vulnerable, with risks of fragmentation, earlier felling and reduced long-term management.
  • The evidence suggests potential impacts on domestic timber supply, carbon storage, nature recovery and continuous cover forestry.

The evidence is being sent to the Treasury and Defra, with the CLA also writing to MPs and other industry stakeholders highlighting the concerns of our members.

'Unintended casualties'

CLA President Gavin Lane said:

"A drop in tree planting, earlier felling, land sales – these are the warnings from the UK’s forestry sector, as woodlands risk becoming unintended casualties of the government’s inheritance tax changes."

We know these reforms are hurting family-owned businesses across the UK, but their impact on forestry has received far less attention.

"The government has legally binding environmental targets and ambitions to accelerate tree planting. This evidence suggests those goals are now in danger, undermining the sector and the investment made to date."

Read the full report and a joint statement from the CLA, Confor and RFS.