Below is a directory of the forestry funds currently available through Wealth Club. They are subject to restrictions on promotion: more details can only be accessed if you have qualified as a High Net Worth or Sophisticated investor.
When you click on the button in the directory you will be asked for your email address so we can check if you are eligible.
Important: The information on this website is for experienced investors. It is not advice nor a research or personal recommendation to invest. If you’re unsure, please seek advice. Investments are for the long term. They are high risk and illiquid and can fall as well as rise in value, so you could get back less than you invest. Tax rules can change and benefits depend on circumstances.
Forestry investments
Investing in forestry involves owning part of a commercial forest portfolio – from mature, established forests with a growing crop of timber, to land planted for woodland creation.
Forests are usually managed by a specialist manager to maximise crop yield. Any value is typically realised through the sale of the crop (harvesting) or by disposing of the asset.
Tax treatment
Under current rules, Business Property Relief may be available where the woodlands are being actively used in a business. If the woodlands qualify for 100% Business Relief, Inheritance Tax will not be chargeable in relation to either the land or the trees.
From 6 April 2026 100% IHT relief will be limited to the first £1 million of qualifying assets (including private companies and agricultural property), with the remainder eligible for 50% IHT relief (an effective IHT rate of 20%).
Income Tax and Corporation Tax do not apply to woodlands managed on a commercial basis and with a view to making profits.
Note: this is based on current HMRC guidance, which may change.