Tag: taxation

Land Commission to look at potential for land value taxes in Scotland

The Scottish Land Commission is asking for tenders to investigate international experience in land value taxes to identify policy options for Scotland.

The Land Commission has issued a notice on Public Contracts Scotland (PCS) asking for contractors to submit tenders to carry out research in to the range of ways land value taxes have been used. This will inform future consideration of land value taxation options for Scotland based on the experiences of other countries.

Land value taxation is a tool for raising public revenue through an annual charge based on the rental value of land and typically levied against the unimproved value of that land not taking into account any buildings, services or infrastructure.

Chair of the Land Commission, Andrew Thin, said:

“Land value taxation has been an important element of the land reform debate in Scotland for several years and the Scottish Government has asked the Commission to look at the potential for land value based taxes.

“This initial work looks at how land value taxes have been used to realise relevant policy objectives elsewhere and what practical issues would need to be addressed in considering their use in Scotland.

“The work will also assess the potential of land value taxation in contributing to a more productive, accountable and diverse pattern of land ownership and use in Scotland. The final report, which is due to be submitted to the Commission in June 2018, will identify a set of potential policy options for further consideration.

“We are keen to stimulate discussion on if and how land value based taxes could help make more of Scotland’s land with stakeholders and amongst the general public. This important piece of work is the first step on that journey.”

Completed quotes must be submitted via PCS by 12:00 noon on the 19 January 2018.

Discussion paper looks at land market intervention to increase housing supply in Scotland

The first in an independent series of discussion papers commissioned by the Scottish Land Commission, Land Lines, questions the level of intervention needed in Scotland’s land market.

‘The housing land market in Scotland: A discussion paper’  written by Laurie Macfarlane, Economics Editor at openDemocracy, addresses the “failure of housing supply in Scotland to keep up with demand” through public sector intervention to improve the operation of the land market and increase the supply of land for new housing.

The paper forms part of Land Lines, a series of discussion papers on key land reform issues. The Scottish Land Commission will be publishing the series of papers to stimulate public debate and contribute to discussions as Chair, Andrew Thin, explains:

“This is the first in an exciting series of discussion papers. The opinions expressed in the paper are independent of the Commissions and Laurie has posed a number of important questions to encourage the debate to continue.   We would welcome views on the paper and you can get in touch by either contacting the Commission directly, through our blog or at one of our events.  We are also continuing the discussion with key organisations and individuals in the sector.

“Land for housing and development is a key priority area of work for the Land Commission and this paper has helped by not only contributing to the debate but also by helping to identify important knowledge gaps.

“As part of this priority area of work the Commission will be looking how the development of land can make the most of it for the people living there and for Scotland. This includes ways to ensure cost-effective land supply for housing, how the increase in the value of land associated with development can be captured and reinvested and the different approaches for addressing the problem of vacant and derelict land.   All of which is working towards making more of Scotland’s land.”

 

Read Laurie’s guest blog and join the debate!