Woodland Chris Huhne To ask the Secretary of State for Environment, Food and Rural Affairs what assessment his Department has made of the environmental effects of tax relief options available to private owners of woodland; and if he will make a statement. Barry Gardiner No assessment has been made. There is no evidence to suggest that the need to manage woodland on a commercial basis, as required in order to be eligible for business property relief, is having a detrimental effect on the environment. Woodland management work, including felling and replanting, can often enhance biodiversity and other environmental values.