Statement on the Scottish Government's tax commitment

The Scottish Land Commission welcomes the Scottish Government’s commitment in the budget and tax strategy to explore the role of taxation in supporting land reform and climate action objectives.

Tax is a potentially significant way of helping to drive positive land use change and well as land reform. It is important though that possible changes are grounded in solid evidence, carefully discussed and considered in combination with other policy interventions.

We look forward to working with the Scottish Government to take this work forward over the coming year. The first stage will combine initial research and early discussions with stakeholders on the direction and approach.