Written Question·Treasury·UIN 28654

Forests: Inheritance Tax

Tabled: 4 February 2025
Answered: 10 February 2025
Named Day

Question

Dr Simon Opher

LabourStroud

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

Answer

James Murray
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...

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