IHTM04377 - Woodlands: European Economic Area (EEA) - deaths on or after 22 April 2009

Under section 122(6) Finance Act 2009 the woodlands relief provisions were extended to land in states within the European Economic Area (EEA) but outside the United Kingdom as from 22 April 2009. Woodlands relief was again restricted to land in the United Kingdom for deaths on or after 6 April 2024 by section 11 of the Finance (No.2) Act 2024.

The states within the EEA at 22 April 2009 were, in alphabetical order:

Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, the Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

Any case where an election for woodlands relief to apply is made in respect of any woodland within the EEA but outside the United Kingdom should be referred to Technical.

This extended relief was retrospective and applied, under section 122(7) Finance Act 2009, to deaths where the tax (or any instalment thereof) payable but for section 122 would have been due on or after 22 April 2009, or was paid or due on or after 23 April 2003. It is unlikely you will see cases involving this provision as it will generally be too late to claim a repayment but refer to Technical if the issue arises.