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HMRC internal manual

Inheritance Tax Manual

Woodlands: European Economic Area (EEA) - deaths on or after 22 April 2009

Under section 122(6) Finance Act 2009 the woodlands relief provisions were extended to land in states within the European Economic Area (EEA) but outside the United Kingdom as from 22 April 2009.

This extended relief is retrospective (IHTM04378).

The states within the EEA at that date were, in alphabetical order:

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, the Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

Any case where an election for woodlands relief to apply is made in respect of any woodland within the EEA but outside the United Kingdom should be referred to Technical.