| When farmland is afforested or peatlands drained, the owner gets a certain tax relief. |
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| The vast bulk of afforested areas are marginal for agriculture and the population in these areas had been in decline since Famine times. |
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| These increases apply to those who afforested their lands between 1993 and 1999 and who did not qualify for the significant increases announced last year. |
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| Within afforested areas, Forest Law applied in parallel to Common Law. |
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| During most of the 12th century and the early 13th century, the south Lincolnshire fens were afforested. |
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