Woodlands

Chris Huhne
To ask the Chancellor of the Exchequer what the total value was of (a) business property relief on commercial woodlands and (b) heritage relief on woodlands of outstanding scenic, historic and scientific interest as part of the inheritance tax system in each year since 1997; and if he will make a statement.

Ed Balls
The information held by HMRC is not sufficiently detailed to provide an estimate of the value of inheritance tax business property relief and heritage relief associated with woodlands.

Chris Huhne
To ask the Chancellor of the Exchequer what the total value was of VAT relief in relation to woodlands in each year since 1997; and if he will make a statement.

Ed Balls
HM Revenue and Customs does not collect data on VAT relating to individual goods and services. There are no VAT reliefs which relate specifically to woodlands.