questionText: To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 February 2025 to Question 29188 on Agriculture and Business: Inheritance Tax, if she will make an assessment of the potential merits of reviewing her Department's data collection methods to enable the collection of data on the number of estates containing woodlands impacted in the 2026-27 financial year.
answerText: HMRC guidance sets out that woodland is only agricultural property, and therefore qualifies for agricultural property relief, if it is occupied with, and that occupation is ancillary to, agricultural land or pasture. It will include woodland shelter belts...
heading: Agriculture: Inheritance Tax