Guidance

Eligible funding on land conditionally exempt from Inheritance Tax

Find out which SFI or CS Higher Tier management actions, or capital items are eligible to use on land that’s conditionally exempt from Inheritance Tax.

• From: Rural Payments Agency
• Published: 11 December 2024

Applies to England

You may be eligible for Environmental Land Management (ELM) funding on land designated by HM Revenue & Customs (HMRC) as:

• conditionally exempt from Inheritance Tax or as
• the object of a maintenance fund

You cannot be funded for any activity that is a requirement of an Inheritance Tax agreement (known as ‘the undertakings’).

ELM funding includes:

• Sustainable Farming Incentive (SFI)
• Countryside Stewardship Higher Tier (CSHT)
• capital items

If you are a tenant, you will need to ask your landlord if the land you rent is conditionally exempt from Inheritance tax or the object of a maintenance fund.

Conditional exemption or maintenance fund undertaking

A conditional exemption or maintenance fund undertaking is a legal agreement between HMRC and the landowner – Read: ‘Tax relief for national heritage assets’ for more information.

Land with a conditional exemption or maintenance fund undertaking will require you to:

• maintain the land
• preserve its character
• provide reasonable public access

You may be able use an ELM funding scheme to help with this.

Table 1 sets out which SFI actions, CSHT actions or capital items are:

• are always eligible 
• are eligible if the revenue base action is eligible
• are eligible where the guidance for a specific action guidance confirms eligibility
• are never eligible

Table 1: Eligibility of actions or capital items on land with Inheritance Tax exemptions 

SFI code	CS HT code	Capital code	Description	Eligibility on land with undertakings
AGF1	N/A	N/A	Action: Maintain very low density in-field agroforestry on less sensitive land	Eligible except for specific features - read Table 2
AGF2	N/A	N/A	Maintain low density in-field agroforestry on less sensitive land	Eligible except for specific features - read Table 2
AHW1	CAB16	N/A	Bumblebird mix	Always eligible
AHW2	CAB12	N/A	Supplement: Supplementary winter bird food	Always eligible
AHW3	N/A	N/A	Beetle banks	Always eligible
AHW4	N/A	N/A	Skylark plots	Always eligible
AHW5	CAB5	N/A	Nesting plots for lapwing	Always eligible
AHW6	CAB2	N/A	Basic overwinter stubble	Always eligible
AHW7	CAB6	N/A	Enhanced overwinter stubble	Always eligible
AHW8	CAB7	N/A	Whole crop spring cereals and overwinter stubble	Always eligible
AHW9	CAB10	N/A	Unharvested cereal headland	Always eligible
AHW10	CAB14	N/A	Low input harvested cereal crop	Always eligible
AHW11	CAB11	N/A	Cultivated areas for arable plants	Always eligible
AHW12	CWD3	N/A	Manage woodland edges on arable land	Always eligible
BFS1	N/A	N/A	12m to 24m watercourse buffer strip on cultivated land	Always eligible
BFS2	CWT2	N/A	Buffer in-field ponds on arable land	Always eligible
BFS3	CWT1	N/A	Buffer in-field ponds on improved grassland	Always eligible
BFS4	N/A	N/A	Protect in-field trees on arable land	Always eligible
BFS5	N/A	N/A	Protect in-field trees on intensive grassland	Always eligible
BFS6	N/A	N/A	6m to 12m habitat strip next to waterbodies	Always eligible
BND1	N/A	N/A	Maintain dry stone walls	Never eligible
BND2	N/A	N/A	Maintain earth banks or stone-faced hedgebanks	Never eligible
CAHL1	CAB19	N/A	Pollen and nectar flower mix	Always eligible
CAHL2	CAB17	N/A	Winter bird food on arable and horticultural land	Always eligible
CAHL3	N/A	N/A	Grassy field corners or blocks	Always eligible
CAHL4	N/A	N/A	4m to 12m grass buffer strip on arable and horticultural land	Always eligible
CHRW1	N/A	N/A	Assess and record hedgerow condition	Always eligible
CHRW2	CHR4	N/A	Manage hedgerows	Always eligible
CHRW3	N/A	N/A	Maintain or establish hedgerow trees	Always eligible
CIGL2	N/A	N/A	Winter bird food on improved grassland	Always eligible
CIGL3	N/A	N/A	4m to 12m grass buffer strip on improved grassland	Always eligible
CIPM1	N/A	N/A	Assess integrated pest management and produce a plan	Always eligible
CIPM2	CAB18	N/A	Flower-rich grass margins, blocks, or in-field strips	Always eligible
CIPM3	N/A	N/A	Companion crop on arable and horticultural land	Always eligible
CIPM4	N/A	N/A	No use of insecticide on arable crops and permanent crops	Always eligible
CLIG1	N/A	N/A	Take grassland field corners or blocks out of management	Always eligible
CLIG3	N/A	N/A	Manage grassland with very low nutrient inputs	Eligible except for specific features - read Table 2
CMOR1	N/A	N/A	Assess moorland and produce a written record	Always eligible
CNUM1	N/A	N/A	Assess nutrient management and produce a review report	Always eligible
CNUM2	CGS25	N/A	Legumes on improved grassland	Always eligible
COH1 (Endorsed)	CCT3	N/A	Manage coastal saltmarsh	Always eligible
COH2 (Endorsed)	CCT6	N/A	Supplement: Manage coastal vegetation	Eligible if base action is eligible
COH3 (Endorsed)	CCT8	N/A	Manage and restore coastal sand dunes	Always eligible
COH4 (Endorsed)	CCT9	N/A	Manage and restore coastal vegetated shingle	Always eligible
CSAM1	N/A	N/A	Assess soil, produce a soil management plan and test soil organic matter	Always eligible
CSAM2	N/A	N/A	Multi-species winter cover	Always eligible
CSAM3	CGS4	N/A	Herbal Leys	Always eligible
GRH1	CUP2	N/A	Manage rough grazing for birds	Eligible except for specific features - read Table 2
GRH2  (Endorsed)	CGS20	N/A	Manage wet grassland for breeding waders	Always eligible
GRH3 (Endorsed)	CGS19	N/A	Manage wet grassland for wintering waders and wildfowl	Always eligible
GRH4 (Endorsed)	CGS18	N/A	Manage species - rich floodplain meadow	Always eligible
GRH5 (Endorsed)	CSP11	N/A	Supplement: Manage scrapes and gutters	Eligible if base action is eligible
GRH6 (Endorsed)	CGS22	N/A	Manage priority habitat species-rich grassland	Eligible except for specific features - read Table 2
GRH7	CGS23	N/A	Supplement: Haymaking - 30 June	Eligible if base action is eligible
GRH8	CGS24	N/A	Supplement: Haymaking (late cut) - 15 July	Eligible if base action is eligible
GRH9 (Endorsed)	CGS16	N/A	Supplement: Rush control	Eligible if base action is eligible
GRH10	CGS17	N/A	Lenient grazing supplement	Eligible if base action is eligible
GRH11	CSP6	N/A	Supplement: Cattle grazing (non-moorland)	Eligible if base action is eligible
HEF1	N/A	N/A	Maintain weatherproof traditional farm or forestry buildings	Never eligible
HEF2	N/A	N/A	Maintain weatherproof traditional farm or forestry buildings in remote areas	Never eligible
HEF3 (Endorsed)	CHS2	N/A	Take historic and archaeological features out of cultivation	Never eligible
HEF4 (Endorsed)	CHS3	N/A	Reduce cultivation depths on historic and archaeological features	Never eligible
HEF5	CHS4	N/A	Control scrub on historic and archaeological features	Never eligible
HEF6	CHS5	N/A	Manage historic and archaeological features on grassland	Never eligible
HEF7 (Endorsed)	CHS9	N/A	Restrict crop establishment depth on historic and archaeological features	Never eligible
HEF8	CHS6	N/A	Maintain designed or engineered waterbodies	Never eligible
N/A	CGS21	N/A	Manage grassland for target habitats, species or features	Always eligible
N/A	CLH1	N/A	Manage lowland heathland	Always eligible
N/A	CLH2		Restore lowland heathland	Always eligible
N/A	N/A	SM1	Training to control and manage deer	Always eligible
N/A	N/A	SM2	Training to control and manage American mink	Always eligible
N/A	N/A	SM3	Training to control and manage non-native plants	Always eligible
N/A	N/A	SM4	Traps for American mink	Always eligible
N/A	N/A	SM5	Traps for edible dormouse	Always eligible
N/A	N/A	SM6	Use monitoring equipment to manage invasive species	Always eligible
N/A	N/A	TE17	Tree surgery for veteran trees	Always eligible
N/A	N/A	TE18	Supplement: Pruning to restore fruit trees	Eligible if base action is eligible
N/A	CSP13	N/A	Supplement: Invasive plant species control and management (lower rate)	Always eligible
N/A	CSP14	N/A	Supplement: Invasive plant species control and management (medium rate)	Always eligible
N/A	CES6	N/A	Supplement to Woodland improvement action: Maintain features for wildfire management (fire belts)	Always eligible
N/A	CGS26	N/A	Manage grassland with very low inputs	Eligible except for specific features - read Table 2
NUM3	N/A	N/A	Legume fallow	Always eligible
OFA1	N/A	N/A	Overwinter stubble (organic land)	Always eligible
OFA2	COP2	N/A	Winter bird food (organic land)	Always eligible
OFA3	COP3	N/A	Supplement: Additional winter bird food (organic land)	Always eligible
OFA4	N/A	N/A	Multi species ley	Always eligible
OFA6	N/A	N/A	Undersown cereal crop (organic land)	Always eligible
OFC1	N/A	N/A	Organic conversion – improved permanent grassland	Always eligible
OFC2	N/A	N/A	Organic conversion – unimproved permanent grassland	Always eligible
OFC3	N/A	N/A	Organic conversion - rotational land	Always eligible
OFC4	N/A	N/A	Organic conversion - horticultural land	Always eligible
OFC5	N/A	N/A	Organic conversion – top fruit	Always eligible
OFM1	N/A	N/A	Organic land management – improved permanent grassland	Always eligible
OFM2	N/A	N/A	Organic land management – unimproved permanent grassland	Always eligible
OFM3	N/A	N/A	Organic land management - enclosed rough grazing	Always eligible
OFM4	N/A	N/A	Organic land management - rotational land	Always eligible
OFM5	N/A	N/A	Organic land management - horticultural land	Always eligible
OFM6	N/A	N/A	Organic land management – top fruit	Always eligible
ORH1 (Endorsed)	CBE4	N/A	Manage traditional orchards	Never eligible
PRF1	N/A	N/A	Variable rate application of nutrients	Always eligible
PRF2	N/A	N/A	Camera or remote sensor guided herbicide spraying	Always eligible
PRF3	N/A	N/A	Non-mechanical robotic weeding	Always eligible
PRF4	N/A	N/A	Mechanical robotic weeding	Always eligible
SCR1	CWD7	N/A	Manage scrub and open habitat mosaics	Always eligible
SCR2	CWD8	N/A	Create scrub and open habitat mosaics	Always eligible
SOH1	N/A	N/A	No-till farming	Always eligible
SOH2	N/A	N/A	Multi-species spring-sown cover crop	Always eligible
SOH3	N/A	N/A	Multi-species summer-sown cover crop	Always eligible
SOH4	N/A	N/A	Winter cover following maize crops	Always eligible
SPM1	CSP9	N/A	Supplement: Threatened species	Always eligible
SPM2	CSP16	N/A	Supplement: Keep native breeds on grazed habitats supplement (50-80%)	Eligible if base action is eligible
SPM3	CSP17	N/A	Supplement: Keep native breeds on grazed habitats supplement (more than 80%)	Eligible if base action is eligible
SPM4	CSP18	N/A	Supplement: Keep native breeds on extensively managed habitats supplement (50-80%)	Eligible if base action is eligible
SPM5	CSP19	N/A	Supplement: Keep native breeds on extensively managed habitats supplement (more than 80%)	Eligible if base action is eligible
UPL1	CUP8	N/A	Moderate livestock grazing on moorland (up to 0.16GLU)	Always eligible
UPL10	CUP14	N/A	Shepherding livestock on moorland (remove stock for at least 8 months)	Eligible except for specific features - read Table 2
UPL2	CUP9	N/A	Low livestock grazing on moorland (up to 0.08GLU)	Always eligible
UPL3	CUP10	N/A	Limited livestock grazing on moorland (up to 0.04GLU)	Always eligible
UPL4	CUP15	N/A	Supplement: Keep cattle and ponies on moorland - at least 30%	Always eligible
UPL5	CUP16	N/A	Supplement: Keep cattle and ponies on moorland- at least 70%	Always eligible
UPL6	CUP17	N/A	Supplement: Keep cattle and ponies on moorland - 100%	Always eligible
UPL7	CUP11	N/A	Shepherding livestock on moorland (no required stock removal period)	Eligible except for specific features - read Table 2
UPL8	CUP12	N/A	Shepherding livestock on moorland (remove stock for at least 4 months)	Eligible except for specific features - read Table 2
UPL9	CUP13	N/A	Shepherding livestock on moorland (remove stock for at least 6 months)	Eligible except for specific features - read Table 2
WBD1	N/A	N/A	Manage ditches	Always eligible
WBD2	N/A	N/A	Manage ponds	Always eligible
WBD3	N/A	N/A	In-field grass strips	Always eligible
WBD4  (Endorsed)	CSW7	N/A	Arable reversion to grassland with low fertiliser input	Always eligible
WBD5 (Endorsed)	CSW8	N/A	Manage intensive grassland adjacent to a watercourse	Always eligible
WBD6	N/A	N/A	Remove livestock from intensive grassland during the autumn and winter (outside SDAs)	Always eligible
WBD7	N/A	N/A	Remove livestock from grassland during the autumn and winter (SDAs)	Always eligible
WBD8	CSW13	N/A	Manage grassland to reduce nutrient levels in groundwater	Always eligible
WBD9  (Endorsed)	CSW14	N/A	Supplement: Nil fertiliser supplement	Always eligible
WBD10 (Endorsed)	CWT3	N/A	Manage ditches of high environmental value	Always eligible
WOD1 (Endorsed)	CWD22	N/A	Manage wood pasture and parkland	Never eligible
WT7 & WT8 combination	CWT14	N/A	Create reedbed, fen or wetland mosaics	Always eligible
N/A	N/A	PA4	Agroforestry plan	Always eligible
N/A	N/A	PA5	Moorland mapping	Always eligible
N/A	N/A	AC1	Access capital item	Always eligible
N/A	N/A	AC2	Countryside educational visits accreditation	Always eligible
N/A	N/A	AQ1	Automatic slurry scraper	Always eligible
N/A	N/A	AQ2	Low ammonia emission flooring for livestock building	Always eligible
N/A	N/A	BC3	Crop protection fencing mesh and wire for permanent crops	Always eligible
N/A	N/A	BC4	Tree guard post and wire	Always eligible
N/A	N/A	BC5	Expert dam management	Always eligible
N/A	CBE5	N/A	Create traditional orchards	Always eligible
N/A	N/A	BN1	Stone-faced bank repair	Always eligible
N/A	N/A	BN10	Hedgerow supplement - top binding and staking	Always eligible
N/A	N/A	BN11	Planting new hedges	Always eligible
N/A	N/A	BN12	Stone wall restoration	Always eligible
N/A	N/A	BN13	Top wiring - stone wall	Eligible if base action is eligible
N/A	N/A	BN14	Stone wall supplement - stone from quarry	Eligible if base action is eligible
N/A	N/A	BN15	Stone wall supplement - difficult sites	Eligible if base action is eligible
N/A	N/A	BN2	Stone-faced bank restoration	Always eligible
N/A	N/A	BN3	Earth bank creation	Always eligible
N/A	N/A	BN4	Earth bank restoration	Always eligible
N/A	N/A	BN5	Hedgerow laying	Always eligible
N/A	N/A	BN6	Hedgerow coppicing	Always eligible
N/A	N/A	BN7	Hedgerow gapping-up	Always eligible
N/A	N/A	BN8	Hedgerow supplement - casting up	Always eligible
N/A	N/A	BN9	Hedgerow supplement - substantial pre-work	Eligible if base action is eligible
N/A	CCT2	N/A	Make space for new coastal habitat	Always eligible
N/A	CCT4	N/A	Create intertidal and saline habitat on arable land	Always eligible
N/A	CCT5	N/A	Create intertidal and saline habitat by non-intervention	Always eligible
N/A	CCT7	N/A	Create intertidal and saline habitat on intensive grassland	Always eligible
N/A	N/A	VED1	Educational access visits	Always eligible
N/A	N/A	FG1	Fencing	Always eligible
N/A	N/A	FG10	Temporary deer fencing	Always eligible
N/A	N/A	FG11	Deer exclosure plot	Always eligible
N/A	N/A	FG12	Wooden field gate	Always eligible
N/A	N/A	FG13	Stone gate post	Always eligible
N/A	N/A	FG14	Badger gate	Always eligible
N/A	N/A	FG15	Water gates	Always eligible
N/A	N/A	FG16	Deer pedestrian gate	Always eligible
N/A	N/A	FG17	Deer vehicle gate	Always eligible
N/A	N/A	FG2	Sheep netting	Always eligible
N/A	N/A	FG3	Permanent electric fencing	Eligible if base action is eligible
N/A	N/A	FG4	Rabbit fencing supplement	Eligible if base action is eligible
N/A	N/A	FG5	Fencing supplement - difficult sites	Eligible if base action is eligible
N/A	N/A	FG7	Anti-predator combination fencing	Eligible if base action is eligible
N/A	N/A	FG8	Anti-predator temporary electric fencing	Always eligible
N/A	N/A	FG9	Deer fencing	Always eligible
N/A	N/A	FM1	Management of geodiversity features	Always eligible
N/A	N/A	FM2	Carry out customised capital works to manage specific sites or species	Always eligible
N/A	N/A	FY1	Deer high seat	Always eligible
N/A	N/A	FY2	Woodland infrastructure	Always eligible
N/A	N/A	FY3	Squirrel traps and maintenance	Always eligible
N/A	N/A	FY8	Supplement for a freestanding deer high seat	Always eligible
N/A	N/A	HE1	Historic and archaeological feature protection	Always eligible
N/A	N/A	HE3	Removal of eyesore	Always eligible
N/A	CHS7	N/A	Manage historic water meadows through traditional irrigation	Never eligible
N/A	CLH3	N/A	Create lowland heathland	Always eligible
N/A	N/A	LV1	Cattle grid	Always eligible
N/A	N/A	LV2	Livestock handling facilities	Always eligible
N/A	N/A	LV3	Hard bases for livestock drinkers	Always eligible
N/A	N/A	LV4	Hard bases for livestock feeders	Always eligible
N/A	N/A	LV5	Pasture pumps and associated pipework	Always eligible
N/A	N/A	LV6	Ram pumps and associated pipework	Always eligible
N/A	N/A	LV7	Livestock troughs	Always eligible
N/A	N/A	LV8	Pipework associated with livestock troughs	Always eligible
N/A	N/A	AC3	Install and maintain signage	Always eligible
N/A	N/A	AF1	Plant an agro-forestry woodland tree	Always eligible
N/A	N/A	AF2	Plant an agro-forestry fruit tree	Always eligible
N/A	N/A	AF3	Supplement: Species diversity bonus	Always eligible
N/A	N/A	BN16	Repair stone walls	Always eligible
N/A	N/A	FY4	Create 2-zone rides in woodland	Always eligible
N/A	N/A	FY5	Create 3-zone rides in woodland	Always eligible
N/A	N/A	FY6	Restore coppicing in woodland	Always eligible
N/A	N/A	FY7	Assessing woodland condition	Always eligible
N/A	N/A	GR1	Create or restore grassland habitat	Always eligible
N/A	N/A	GR2	Standard seed mix for grassland habitat	Always eligible
N/A	N/A	GR3	Floristically enhanced seed mix for grassland habitat	Always eligible
N/A	N/A	PA7	Species management plan	Always eligible
N/A	N/A	TE15	Plant groups of trees in large guards	Always eligible
N/A	N/A	TE16	Use tree surgery to hinge a tree or limb into a watercourse	Always eligible
N/A	N/A	WF1	Create a wildfire checklist	Always eligible
N/A	N/A	WN11	Install temporary water storage features	Always eligible
N/A		WN12	Create or restore ponds	Always eligible
N/A	CWS5	N/A	Supplement to Woodland improvement action: Improve woodland resilience	Always eligible
N/A	CWS7	N/A	Supplement to Woodland improvement action: Manage historic features in woodlands	Eligible except for specific features - read Table 2
N/A	CWS8	N/A	Supplement to Woodland improvement action: Manage native woodland including ancient semi-natural woodlands (ASNW)	Always eligible
N/A	CWS9	N/A	Supplement to Woodland improvement action: Manage woodlands for flood and drought mitigation	Always eligible
N/A	CWS10	N/A	Supplement to Woodland improvement action: 2-zone rides	Always eligible
N/A	CWS11	N/A	Supplement to Woodland improvement action: 3-zone rides	Always eligible
N/A	CAGF1	N/A	Maintain high density in-field agroforestry	Always eligible
N/A	CAGF2	N/A	Maintain low density in-field agroforestry on more sensitive land	Always eligible
N/A	CAGF3	N/A	Maintain medium density in-field agroforestry	Always eligible
N/A	CAGF4	N/A	Maintain very low density in-field agroforestry on more sensitive land	Always eligible
N/A	CSW21	N/A	6m to 24m 3-dimensional (3D) waterbody buffer strip	Always eligible
N/A	CSW22	N/A	Connect river and floodplain habitats	Always eligible
N/A	CSW23	N/A	Manage features on arable land for flood and drought resilience and water quality	Always eligible
N/A	CSW24	N/A	Manage grassland for flood and drought resilience	Always eligible
N/A	CSW25	N/A	Manage riparian and water edge habitats	Always eligible
N/A	CSW26	N/A	Supplement: Enhanced floodplain storage	Eligible if base action is eligible
N/A	CCT10	N/A	Manage and restore maritime cliffs and slopes	Always eligible
N/A	CUP7	N/A	Supplement: Manage non-peat moorland soils for flood and drought resilience	Eligible if base action is eligible
N/A	CUP18	N/A	Supplement: Maintain features for wildfire management (fire and fuel breaks)	Eligible if base action is eligible
N/A	CSW19	N/A	Raise water levels in cropped or arable peat soils (31-50cm)	Always eligible
N/A	CSW20	N/A	Raise water levels in permanent grassland peat soils (31-50cm)	Always eligible
N/A	CSP12	N/A	Supplement: Rhododendron control and management	Eligible if base action is eligible
N/A	CSP20	N/A	Edible dormouse control and management	Always eligible
N/A	CSP21	N/A	Mink control and management	Always eligible
N/A	CPAC1	N/A	Open access	Always eligible
N/A	CPAC2	N/A	Access for people with reduced mobility	Always eligible
N/A	CPAC3	N/A	Bridleway or cycle path access	Always eligible
N/A	CPAC4	N/A	Footpath access	Always eligible
N/A	CPAC5	N/A	Upgrading Countryside and Right of way for cyclists and horse riders	Always eligible
N/A	CPAC6	N/A	Upgrading Countryside and Rights of Way for people with reduced mobility	Always eligible
N/A	CCT9		Manage and restore vegetated shingle	Always eligible
N/A	N/A	PA1	Implementation plan	Always eligible
N/A	N/A	PA2	Feasibility study	Always eligible
N/A	N/A	PA3	Woodland management plan	Always eligible
N/A	N/A	RP1	Resurfacing of gateways	Always eligible
N/A	N/A	RP2	Gateway relocation	Always eligible
N/A	N/A	RP3	Watercourse crossings	Always eligible
N/A	N/A	RP4	Livestock and machinery hardcore tracks	Always eligible
N/A	N/A	RP5	Cross drains	Always eligible
N/A	N/A	RP6	Installation of piped culverts in ditches	Always eligible
N/A	N/A	RP7	Sediment ponds and traps	Always eligible
N/A	N/A	RP8	Constructed wetlands for the treatment of pollution	Always eligible
N/A	N/A	RP9	Earth banks and soil bunds	Always eligible
N/A	N/A	RP10	Silt filtration dams or seepage barriers	Always eligible
N/A	N/A	RP11	Swales	Always eligible
N/A	N/A	RP12	Check dams	Always eligible
N/A	N/A	RP13	Yard - underground drainage pipework	Always eligible
N/A	N/A	RP14	Yard inspection pit	Always eligible
N/A	N/A	RP15	Concrete yard renewal	Always eligible
N/A	N/A	RP16	Rainwater goods	Always eligible
N/A	N/A	RP17	Storage tanks underground	Always eligible
N/A	N/A	RP18	Above ground tanks	Always eligible
N/A	N/A	RP19	First flush rainwater diverters and downpipe filters	Always eligible
N/A	N/A	RP20	Relocation of sheep dips and pens	Always eligible
N/A	N/A	RP21	Relocation of sheep pens only	Always eligible
N/A	N/A	RP22	Sheep dip drainage aprons and sumps	Always eligible
N/A	N/A	RP23	Installation of livestock drinking troughs (in draining pens for freshly dipped sheep)	Always eligible
N/A	N/A	RP24	Lined biobed plus pesticide loading and washdown area	Always eligible
N/A	N/A	RP25	Lined biobed with existing washdown area	Always eligible
N/A	N/A	RP26	Biofilters	Always eligible
N/A	N/A	RP27	Sprayer or applicator load and washdown area	Always eligible
N/A	N/A	RP28	Roofng (sprayer washdown area, manure storage area, livestock gathering area, slurry stores, silage stores)	Always eligible
N/A	N/A	RP29	Self-supporting covers for slurry stores and anaerobic digestate stores	Always eligible
N/A	N/A	RP30	Floating covers for slurry stores and anaerobic digestate stores lagoons	Always eligible
N/A	N/A	RP31	Equipment to disrupt tramlines in arable areas	Always eligible
N/A	N/A	RP32	Small leaky woody dams	Always eligible
N/A	N/A	RP33	Large leaky woody dams	Always eligible
N/A	N/A	SB1	Scrub control and felling diseased trees	Always eligible
N/A	N/A	SB2	Scrub control on difficult sites	Always eligible
N/A	N/A	SB3	Tree removal	Always eligible
N/A	N/A	SB4	Chemical bracken control	Always eligible
N/A	N/A	SB5	Mechanical bracken control	Always eligible
N/A	N/A	SB6	Rhododendron control	Always eligible
N/A	CSP1	N/A	Supplement: Difficult sites	Always eligible
N/A	CSP2	N/A	Supplement: Rewetting	Eligible if base action is eligible
N/A	CSP3	N/A	Supplement: Bracken control	Eligible if base action is eligible
N/A	CSP5	N/A	Supplement: Shepherding (non-moorland)	Eligible if base action is eligible
N/A	CSP7	N/A	Supplement: Introduction of cattle grazing on the Isles of Scilly	Always eligible
N/A	CSP10	N/A	Supplement: Administration of group managed agreements	Always eligible
N/A	CSP15	N/A	Supplement Invasive plant species control and management (upper rate)	Always eligible
N/A	CSW12	N/A	Make room for the river to move	Always eligible
N/A	CSW15	N/A	Flood mitigation on arable reversion to grassland	Always eligible
N/A	CSW16	N/A	Flood mitigation on permanent grassland	Always eligible
N/A	CSW17	N/A	Raise water levels in cropped or arable peat soils to near the land surface (10-30cm)	Always eligible
N/A	CSW18	N/A	Raise water levels in permanent grassland peat soils to near the land surface (10-30cm)	Always eligible
N/A		TE1	Planting standard hedgerow tree	Always eligible
N/A	N/A	TE2	Planting standard parkland tree	Eligible if base action is eligible
N/A	N/A	TE3	Planting fruit trees	Eligible if base action is eligible
N/A	N/A	TE4	Supply and plant tree	Always eligible
N/A	N/A	TE5	Supplement for use of individual tree-shelters	Eligible if base action is eligible
N/A	N/A	TE6	Tree guard (tube and mesh)	Eligible if base action is eligible
N/A	N/A	TE7	Tree guard (wood post and rail)	Eligible if base action is eligible
N/A	N/A	TE8	Tree guard (wood post and wire)	Eligible if base action is eligible
N/A	N/A	TE9	Parkland tree guard - welded steel	Eligible if base action is eligible
N/A	N/A	TE10	Coppicing bankside trees	Always eligible
N/A	N/A	TE11	Tree surgery	Always eligible
N/A	N/A	TE12	Stump grinding	Always eligible
N/A	N/A	TE13	Creation of dead wood habitat on trees	Always eligible
N/A	N/A	TE14	Identification of orchard fruit tree varieties	Eligible if base action is eligible
N/A	CUP3		General Moorland Management	Always eligible
N/A	N/A	WB1	Small wildlife box	Always eligible
N/A	N/A	WB2	Medium wildlife box	Always eligible
N/A	N/A	WB3	Large wildlife box	Always eligible
N/A	CWD1	N/A	Woodland creation maintenance	Always eligible
N/A	CWD21	N/A	Restore wood pasture and parkland	Always eligible
N/A	CWD20	N/A	Create wood pasture	Always eligible
N/A	CWD2	N/A	Woodland improvement	Always eligible
N/A	CWD21	N/A	Restore wood pasture and parkland	Always eligible
N/A	CWD20	N/A	Create wood pasture	Always eligible
N/A	N/A	WN1	Grip blocking drainage channels	Always eligible
N/A	N/A	WN2	Creation of scrapes and gutters	Always eligible
N/A	N/A	WN3	Ditch, dyke and rhine restoration	Always eligible
N/A	N/A	WN4	Ditch, dyke and rhine creation	Always eligible
N/A	N/A	WN7	Restoration of large water bodies	Always eligible
N/A	N/A	WN8	Timber sluice	Eligible if base action is eligible
N/A	N/A	WN9	Brick, stone or concrete sluice	Eligible if base action is eligible
N/A	N/A	WN10	Construction of water penning structures	Eligible if base action is eligible
N/A	N/A	WN13	Supplement: Manage wetland cutting	Eligible if base action is eligible
N/A	CWS1	N/A	Supplement: Deer control and management	Always eligible
N/A	CWS2	N/A	Supplement to Woodland improvement action: Manage and restore Plantations on Ancient Woodland Sites (PAWS)	Always eligible
N/A	CWS3	N/A	Grey squirrel control and management	Always eligible
N/A	CWT10	N/A	Manage lowland raised bog	Always eligible
N/A	CWT12	N/A	Supplement: Wetland grazing	Eligible if base action is eligible
N/A	CWT15	N/A	Manage ponds and bodies of water up to 2ha	Always eligible
N/A	CWT16	N/A	Manage lake and bodies of water greater than 2ha	Always eligible
N/A	CWT13	N/A	Manage and restore reedbed, fen and wetland mosaics	Always eligible
N/A	CWT14	N/A	Create reedbed, fen or wetland mosaics	Always eligible

Table 2: Additional eligibility guidance on certain actions

Action code	Additional eligibility
AGF1 AGF2	Eligible unless this a traditional orchard that has to be maintained
CLIG3 CUP2 GRH1 GRH6 CGS22 CGS26 CWS7	Eligible where there are no historic or archaeological features or SSSI land or: - there are historic or archaeological features, but scrub encroachment is unlikely to affect the feature - there are historic or archaeological features, but the action can be applied part-parcel to exclude the features - if the land is SSSI, unless there are restrictions on nutrient input and weed control, necessary to maintain the outstanding interest
CUP11 CUP12 CUP13 CUP14	Eligible unless there any historic or archaeological features which need protecting from livestock. If this is the case, these actions are not eligible, unless they are applied to part-parcels to exclude the features.

Published 11 December 2024