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Commentary

ND.2441 Environmental land management and ecosystem service markets

New developments, tax rates and allowances, table of cases

At Spring Budget 2023 the Government had published a call for evidence and consultation to explore both the taxation of ecosystem service markets and the potential expansion of agricultural property relief from inheritance tax to cover certain types of environmental land management.

At Spring Budget 2024 the Government added the detailed consultation response and confirmed that the Agricultural Property Relief (APR) will be extended from

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