Why land value?

This page explains an idea. It is not a policy promise, and it is not the position of any political party.

How we tax today

Most of the money Scotland raises comes from taxes on work, wages, spending and business. These taxes can discourage the things we want more of: jobs, investment and new homes.

Who makes land valuable?

Land is worth more near jobs, transport, schools and shops. That value is created by the whole community and by public spending, not by the person who owns the land.

A gradual shift

A charge on the yearly rental value of land could, over time, let other taxes come down. It would be phased in slowly. People on low incomes could defer it until a home is sold or passed on.

See it for yourself

Our map shows early estimates for each Data Zone in Scotland, and our roadmap shows what comes next.