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Guidance

The Value of Woodland Ownership

Strategic Estate Planning in the UK
Strategic Estate Planning

Buying woodland should be part of a strategic long-term plan around inheritance tax

Tax-Efficient Ownership in the UK
Tax-Efficient Ownership

Early planning allows woodland ownership to be integrated into an estate planning strategy, potentially benefiting from a 0% IHT rate where applicable

UK forests with business property relief benefits
Beyond Wealth Transfer

While woodland ownership may principally serve as a strategy for wealth transfer, it also offers personal, health, and sustainability benefits

Business Property Relief

Discover how qualifying woodland investments can benefit from Business Property Relief, offering up to 100% relief from Inheritance Tax as part of a strategic estate plan

inheritance tax (IHT) exemption
Eligibility

Woodland may benefit from inheritance tax (IHT) exemption through business property relief. This relief makes woodland an attractive investment as, together with long-term capital appreciation, it can also eliminate or very much reduce IHT liabilities.

Business Property Relief eligibility in the UK
Business Property Relief

BPR provides up to 100% relief from IHT for qualifying business assets, which include commercial forestry. To quality, the woodland must have been owned for at least 2 years before the owner’s death, the land must be managed for commercial purposes (such as timber production) and there must be proven business activity (e.g. evidence of forestry operations, such as harvesting, planting or timber sales).

100% IHT exemptions
​Changes to the 100% IHT relief

From 6 April 2026, Business Property Relief will continue to be 100% relief for commercial forests under £1m in value.

Frequently Asked Questions

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