For estates
Balance income today against ownership for the next generation
Estates with renewable energy leases often face a specific tension: rent that arrives steadily over 25–40 years, against tax and succession decisions that need to be made now.
Land receiving income from renewable energy assets is generally treated as a passive investment rather than a trading business, which typically means it doesn't qualify for Agricultural Property Relief or Business Property Relief — leaving the asset exposed to full inheritance tax. A capitalised payment can fund that liability, or reduce the value of the estate that's exposed to it, without a distressed sale of the underlying project.
Long-dated leases are also exposed to risks that simply don't exist over shorter horizons — changes to land taxation, and in Scotland, the new obligations introduced under the Land Reform (Scotland) Act 2025. Capitalising a portion of a lease is one way to take some of that long-term uncertainty off the table today.
Structured around your estate, not a template
Transactions can be structured as a long lease, a corporate holding interest, or a freehold arrangement with a buy-back option — whatever fits how your estate is already held.