Taxation - small private forest holdings -Reply

Gerry Lawson GJL at WPO.NERC.AC.UK
Wed Dec 11 05:22:30 EST 1996


Sorry to post this to the list but its been bounced from Mr Mayhew's
address....

To: Ken Mayhew, re question on forestry tax incentives:

There is excellent information on forestry taxation in a selection of
European countries (a horribly complicated subject) in: AJ Grayson
(1992)  'Private Forestry Policy in Western Europe'. Commonwealth
Agricultural Bureau International, Wallingford, UK, 329p.  This gives a
description of the old UK forestry tax incentives, which were removed in
1979 - causing a massive reduction in planting levels.  Anyone looking
for general information on UK forestry ( including tax) should order
'Practical Forestry for the Agent and Surveyor', by Cyril Hart (1994),
Allan Sutton Publishing, Phoenix Mill, Far Thrupp, Stroud, Gloucestershire,
UK or Wolfeboro Falls, NH 03896-0848, USA

Several european countries are now altering their rules on inheritance
tax to discourage the further fragmentation of woodlands.   

I've recently done a quick survey of financial incentives for private
woodland establishment and maintenance in the EU - if you know of
something similar in the US let me know. 

Goodluck.  Gerry Lawson
__________________________________________________________
G.Lawson at ite.ac.uk                         Institute of Terrestrial Ecology
ITE Tropical Forestry Section             Bush Estate
Tel:  +44-131-445-4343                     Edinburgh EH26 OQB
Fax: +44-131-445-3943                     Scotland, UK
__________________________________________________________




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