Determined Julie Lowe, aged 50, sold her family home in Surrey to fund her not-for-profit carbon-reducing venture Treetax, which she runs from a shop on Middlewood Road, Hillsborough.

Her aim is to see South Yorkshire scattered with trees – paid for by members of the public keen to reduce their carbon emissions.

"Treetax is a not-for-profit venture so I don't ever expect to recoup the money I invested but just seeing the trees will be enough of a reward for me," said Julie, who was raised in care and lived all over Sheffield including Banner Cross, Hunters Bar and Upperthorpe.

"My idea to have a tax on trees actually came about back in 1993. In 1991 I set up and designed a temporary eco-centre which also housed the homeless in Kings Cross, London. It was during that time that the idea came about but it was ahead of its time."

Treetax, through the website www.treetax.com, asks people and businesses to pay £10 per year for 10 small trees or one large one.

The saplings will be planted at a special tree nursery being set up in Ecclesfield park with the permission of Sheffield Council, or in the 'outdoor classroom' being created at Wingfield Comprehensive school in Rotherham.

"The idea is definitely taking off because people can physically see what they are doing to help," said Julie, who splits her time between Sheffield and Gateshead, Tyne and Wear, where she is studying for a Law degree at Northumbria University.

"It appeals to people who might not normally be interested in climate change because you are offering them the chance to do something rather than just talking about it."

Treetaxers will be sent a minimum of four emails a year updating them on progress and will be able to see their tree at its chosen site. They will also be informed of any major events on the Treetax calendar.

"Setting up Treetax has been an ambition for a long time and when my kids grew up I decided it was time for me to do something for myself," said Julie, mum to Charlotte, 29, and Dan, 28.

"The options were to sell my house and make a go of Treetax or to do the law degree I longed for. I decided to do both."

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