Woodlands relief
Section 95 of the Stamp Duties Consolidation Act 1999 provides partial relief from stamp duty in respect of certain instruments relating to the sale or lease of land on which trees are growing. The value of any trees growing on the land at the time the land is sold or leased will not be taken into account where the conditions of the section are met.
The relief does not apply to gifts.
Where this relief is claimed the instrument should contain certificate number 12. While the section does not provide for adjudication it is, in practice, required.