The Government has announced an extension to the existing scope of Agricultural Property Relief.  This will now include all Environmental Land Management schemes (ELMs), covering the Sustainable Farming Incentive, Countryside Stewardship (and other stewardship schemes) and Landscape Recovery, as well as the England Woodland Creation Offer and other similar schemes from 6 April 2025. .This means farmers and landowners taking part in such schemes will be eligible for Agricultural Property Relief and exempt from relevant inheritance tax.   It also removes a significant barrier to tenant farmers and landlords collaborating to enter schemes by removing the risk that tenants’ participation in schemes would change whether the land is eligible for APR.  Read more on this Defra blog post.