Stamp Duties Consolidation Act 1999 section 95

Commercial woodlands

Section 95 provides a partial relief from stamp duty on the sale or lease of land where commercial woodlands are growing on a substantial part of the land, by excluding the value of the trees from the chargeable consideration.

• Partial relief from stamp duty applies to conveyances, transfers on sale, and leases of land carrying commercial woodlands.
• The value of the trees growing on the land is left out of the consideration on which stamp duty is calculated.
• To qualify, the trees must be woodland managed on a commercial basis with a view to making a profit.
• The trees must be growing on a substantial part of the land — Revenue treat this as at least 75%.