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… of concern about the legislation:  The ‘temporary exemptions’ allowing forestry entities to enter farmland into the ETS that was converted after the changes were announced on 4 December 2024 are too flexible and need to be tightened.   … loose rules.    The restrictions on land classes relating to whole farm conversions that can be entered into the ETS do not go far enough.    We support the integration of trees within farms – the legislation currently allows for up to 25 percent of a farm to be converted to forestry for entry into the ETS – that allows for a balance between environment objectives with productivity. Our concern has instead always been with …