Investment Drivers

• The UK has excellent growing conditions for commercial species of conifers.
• There is a large domestic market for timber products, which is not satisfied internally and relies on imports worth £6.4bn per annum.
• Current timber availability projections show significant shortfalls in supply appearing from about 2030.
• The UK has a well-developed, dynamic timber processing industry.
• The UK forestry industry benefits from favourable tax treatment, including on income tax, capital gains tax and inheritance tax.
• Overall the capital value of land has performed well historically.