Agricultural purposes: short rotation coppice
In relation to transfers of value or other events occurring on or after 6 April 1995, the cultivation of short rotation coppice is regarded as an agricultural purpose (IHTM24060). Land on which it is cultivated is regarded as agricultural land, and buildings used in connection with its cultivation are regarded as farm buildings
For this purpose, ‘short rotation coppice’ means
- a perennial crop of tree species planted at high density
- the stems of which are harvested above ground level at intervals of less than ten years.
One use for such a product is to produce renewable fuel for biomass fed power stations. Willow or poplar cuttings are planted on farmland and, after the first year, are harvested every three years or so. The cuttings are made into chips that are used as fuel.