§ Mr. AllenTo ask the Secretary of State for the Environment what impact on the environment the 1988 Budget decision to end schedule D reliefs on tree planting had; and if he will make a statement.
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§ Mrs. Virginia BottomleyThe changes to the tax and grant arrangements made last year were designed to provide a more widely acceptable system of support for private forestry. The key aims of the new woodland grant include enhancing the landscape, creating new wildlife habitats and encouraging the multipurpose management of woodlands. The increased importance of grants has strengthened the Forestry Commission's procedures as a means of controlling the environmental impact of forestry and ensuring that the right trees are planted in the right places. The effects of the changes will be carefully monitored during the transitional period, but it is too early to make a detailed assessment as yet.