Written questions

Forests: Inheritance Tax

Commons · Question 28654 · Tabled 4 Feb 2025 · Treasury · Official record

Answered 10 Feb 2025

Question

Asked by Simon Opher

To ask the Chancellor of the Exchequer, whether woodlands qualify for inheritance tax relief.

Answer

Answered by James Murray, 10 Feb 2025

Woodlands can qualify for relief from inheritance tax. That relief may be Agricultural Property Relief (APR) if the woodlands were occupied and used with agricultural land, such as a shelter belt. Alternatively, Business Property Relief (BPR) may be avail...