Protecting the future of family woodlands - have your say on IHT
In a joint UK‑wide survey from the CLA, Confor and RFS, share your insights on how proposed inheritance tax changes could impact woodland management, long‑term custodianship and the rural economy
The CLA, Confor and the Royal Forestry Society (RFS) have jointly launched a UK-wide survey to assess how recent and proposed inheritance tax (IHT) changes may affect woodland ownership and management.
From 1 April 2026, Business Property Relief (BPR) and Agricultural Property Relief (APR) will be subject to a combined £2.5m cap per individual £5m for spouses or civil partners, with 50% relief applying above that level.
The three organisations are engaging with the UK Government. However, clear sector-wide evidence is needed to support land managers and woodland owners. Key issues consistently raised by such rural businesses include:
- The importance of long-term custodianship of family-owned woodlands
- The risk of management decisions being driven by tax considerations, rather than good silviculture
- The potential fragmentation of woodland holdings where sales are required to meet IHT liabilities
- Misalignment with government objectives on nature recovery, climate resilience and woodland creation
- Implications for domestic timber supply and delivery of the Timber in Construction Roadmap
- Concerns that current IHT arrangements do not reflect the realities of modern, actively managed woodland
The government’s position is that relatively few estates will be affected. It is therefore essential that policy discussions are supported by robust evidence from across the sector.
Share your experience
Survey details:
- Open: 20 February – 22 March
- Takes only a few minutes to complete
- All responses are anonymous
- Optional case study section (any material shared publicly will be anonymised)
The short survey has been developed jointly by the three organisations for all woodland owners and managers across the UK - not just members of CLA, Confor, RFS. It may be forwarded to landowners and clients, and agents or management companies may respond on behalf of clients. We will also circulate it to other representative bodies and invite them to share it to ensure the widest possible evidence base.
A strong response to this survey will help ensure the consequences of the proposed BPR and APR changes for woodland ownership are fully understood in ongoing engagement with the government
Please take a few minutes to play your part.