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answering dept short name	Treasury
tabling member printed	Peter Dowd
answer › answer text	%3Cp%3EWhere businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for %E2%80%9Cshort rotation coppice%E2%80%9D (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.%3C/p%3E
min date	2019-05-21
max answer › question first answered	2019-07-18T15:37:38.083Z

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member constituency

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1134460

registered interest

date

25/06/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Capital Gains Tax: Tax Allowances

house id

legislature

25259

	pref label	House of Commons

question text

To ask the Chancellor of the Exchequer, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years.

tabling member constituency

Bootle

tabling member printed

Peter Dowd

uin

269073

answer

is ministerial correction

date of answer

03/07/2019

answer text

<p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p>

answering member constituency

Hereford and South Herefordshire

answering member printed

Jesse Norman

question first answered

03/07/2019 13:55:38

answering member

3991

	label	Biography information for Jesse Norman

tabling member

4397

	label	Biography information for Peter Dowd