 This study evaluates whether diverting European subsidies into the restoration of trees on abandoned farmland represents a cost-effective negative emission strategy for mitigating climate change, specifically focusing on sheep farming in the United Kingdom and natural regeneration or planted native forests. The results show that without subsidies, sheep farming is not profitable when farmers are paid for their labour, but conversion to carbon forests is possible via natural regeneration when close to existing trees, which are seed sources. This strategy is financially viable without subsidies, meeting the net present value of poorly performing sheep farming at a competitive TCO underscore 2 equal. However, tree planting is required to establish forests and 5 TCO underscore 2 EQ is needed to break even, making it uneconomical under current carbon market prices without financial aid to cover establishment costs. The viability of land use conversion without subsidies depends on low farm performance, strong likelihood of natural regeneration, high carbon market price, and overcoming potential trade-offs between cultural and social values placed on pastoral livestock systems and climate change mitigation. This article was authored by Connie O'Neill, Felix K. Eslim, David P. Edwards, and others. We are article.tv, links in the description below.