A dedicated nationwide team handling all aspects of the rural property market

Frequently Asked Questions

When I buy a woodland do I pay Stamp Duty or Land and Buildings Transaction Tax and what are the rates?

England and Northern Ireland
In England and Northern Ireland woodland is sold under exactly the same tax rules as residential property, except that the cut off points vary.

Based on the purchase price/lease premium or transfer value (non-residential or mixed use) the
Stamp Duty Land Tax (SDLT) rates (including first time buyers) are as follows:

Rates take effect from 17th March 2016:

Up to £150,000 - Zero %
£150,001 to £250,000 - 2%
Over £250,000  -  5%

For more information go to: HMRC

In Scotland the Land and Building Transaction Tax (LBTT) is charged as a progressive tax. The percentage rate charged on the actual price of the property is applied to the value that falls into each band and up to that threshold. Woodland and agricultural land is treated as non-residential property and the following rates apply:

Up to £150,000 - Zero %
Over £150,000 to £350,000 - 3%
Over £350,000 - 4.5%

For more information and to use the Scottish Government LBTT Tax Calculator go to: LBTT Tax Calculator



In Wales Land Transaction Tax (LTT) is payable on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority.
Rates take effect from 1st April 2018:

Up to £150,000 – Zero %
150,001 to £250,000 – 2%
£250,001 to £1,000,000 – 5%
Over £1,000,000 – 6%

For more information go to the Welsh Revenue Authority