Guidance
The Value of Woodland Ownership
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Strategic Estate Planning
Buying woodland should be part of a strategic long-term plan around inheritance tax
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
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
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
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).
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.
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