A Scottish industry which is increasing in popularity, judging by what one sees driving about the countryside, is the growing of Christmas trees.
And an opportunity has arisen in the Cruden Bay area for someone to purchase the 28-acre South Teuchan Farm, on which are planted some 14,000 Christmas trees, 2000 of which will be ready to be harvested for the upcoming festive season.
As well as providing an income for the landowner, home-grown trees mean that fewer will have to be imported.
South Teuchan is split into north and south compartments, both of which have access directly off the Teuchan public road. It is just off the A90 by Gask, some two miles north west of Cruden Bay.
The north compartment contains Blue Spruce and Nordmann Fir Christmas trees, planted in 2002.
The present owner has harvested a successful Christmas tree crop from the south compartment and replanted in 2013 with some 12,000 Nordmann fir. Wind breaks comprising Sitka, broadleaved mix, Norway Spruce and Lodge Pole Pine were also planted in 2002.
The property is fenced and enclosed by a rabbit and deer-proof fence.
There is a Farm Woodland Premium Scheme contract that affects the woodland which is to remain afforested, as part of the grant scheme for a further 18 years, following which the trees could be felled and the land brought back into agricultural production.
Commercial forestry currently benefits from a number of tax reliefs. After two years of ownership the property should qualify for 100% Business Property Relief from Inheritance Tax (IHT). Timber income from commercially managed woodlands is exempt from Income Tax.
South Teuchan is being marketed by Galbraith, Aberdeen, and the asking price is in the region of £150,000.