IHTM24032 - Agricultural property: Woodlands
Woodland is only agricultural property if it is occupied with, and that occupation is ancillary to, agricultural land or pasture. It will include woodland shelter belts, game coverts, fox coverts, coppices grown for fencing materials on the farm and clumps of amenity trees or spinneys.
Woodlands occupied for purposes that are not agricultural, such as amenity woodland or woodland used for the production of commercial timber will not be agricultural property. However, they may be eligible for woodlands relief (IHTM04371) or business relief (IHTM25251).
This will also be true of agri-environmental schemes (IHTM24067)