This survey has been developed by Confor, the RFS and the CLA to understand how recent and proposed Inheritance Tax (IHT) changes may affect woodland owners.
From 1 April 2026, Agricultural Property Relief (APR) and Business Property Relief (BPR) will be subject to a combined cap of £2.5 million per individual (or £5 million for spouses or civil partners), with 50% relief applying to qualifying assets above that level.
The purpose of this survey is to understand the potential scale and nature of impact on woodland holdings and mixed estates, with a view to inform future engagement with HM Treasury and Defra. Responses are anonymous unless otherwise stated.
While the survey is targeted at woodland owners and is being shared through our respective memberships, it has been designed so that respondents do not need to be members of Confor, the RFS or the CLA. Members and partner organisations are therefore welcome to share the survey more widely. Woodland agents and management companies may also forward the survey to woodland owner clients, or complete it on a client’s behalf where instructed.
