In light of recent changes to inheritance tax, 60% of UK woodland owners, estate managers and land agents admit they are now less likely to invest in creating new woodland.

Implemented from April 2026, the government has chosen to increase the allowance for 100% APR / BPR from £1m to £2.5m per person.

The survey, conducted by the Confederation of Forest Industries (Confor), the Country Land and Business Association (CLA) and the Royal Forestry Society (RFS) looks to understand how woodland owners and mixed estates feel about the recent changes.

While one third of those asked believe they will not be impacted, almost half are expecting to affected and others remain uncertain.

"This survey provides compelling evidence that many woodland owners across the UK expect to be affected negatively by these inheritance tax changes," explains Stuart Goodall, chief executive of Confor.

Gavin Lane, CLA president also comments:

"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."

With a total of 204 responses across the UK, the survey's outcome concludes that changes to inheritance tax will potentially impact timber supply, carbon storage, nature recovery and continuous cover forestry on a national scale.