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HMRC internal manual

VAT Land and Property

Timber rights (Item 1j)

Granting timber rights

If a taxpayer grants any right to someone to enter on to his land to fell and remove standing timber the supply is standard rated. The grant, however, must be separate and specific.

If land is sold which contains standing timber that the buyer will be able to fell once he has bought the land, the whole supply is exempt, subject to the option to tax.