In the agricultural sector, the regulatory baseline should be designed to work in tandem with ELM schemes. Initially it should incorporate most of the soil health actions in the Sustainable Farming Incentive, with all ELM schemes becoming more ambitious on soils. As the ELM schemes become more ambitious, so too should the regulatory baseline: we recommend that regulations and ELMs are reviewed every five years to ratchet up soil protections and incorporate the latest evidence on what works. In the long-term, the Government should aim for a situation where regulations prevent soil degradation and ELM schemes focus on soil and habitat restoration.