Written questions

Forests: Tax Allowances

Commons · Question 66680 · Tabled 10 Jul 2025 · Treasury · Official record

Answered 15 Jul 2025

Question

Asked by Simon Opher

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of removing the tax exemption from woodlands.

Answer

Answered by James Murray, 15 Jul 2025

Income Tax and Corporation Tax do not apply to woodlands managed on a commercial basis and with a view to making profits. This treatment was introduced in 1988 to prevent high-income individuals sheltering other income from tax by setting it against expen...