Question to the HM Treasury:

To ask Her Majesty's Government what is the cost to the Exchequer of the value respectively of (1) Capital Gains Tax relief, (2) Inheritance Tax relief, (3) Income Tax relief, and (4) Business Rate relief given to forestry and upland land ownerships over the past five years.

An estimate of Capital Gains Tax, Inheritance Tax, Income Tax and business rate reliefs pertaining to forestry and upland land in particular, over the last five years, is not available. These are part of wider reliefs that are available to business owners.