A five-year route to modernising land tax administration

References

1. Scottish Government (2024) Scotland’s Tax Strategy: Building on our Tax Principles. Available at: https://www.gov.scot/binaries/content/ documents/govscot/publications/strategy-plan/2024/12/scotlands-tax strategy-building-tax-principles/documents/scotlands-tax-strategy building-tax-principles/scotlands-tax-strategy-building-tax-principles/ govscot%3Adocument/scotlands-tax-strategy-building-tax-principles.pdf
2. Ryden (2026) Tax and the reuse of long-term derelict land. Available at: https://www.landcommission.gov.scot/downloads/Tax-and-the-reuse-of long-term-derelict-land-3.pdf
3. Scottish Government (2014) Land Reform Review Group: The Land of Scotland and the common good. Available at: https://www.gov.scot/publications/land reform-review-group-final-report-land-scotland-common-good/
4. Scottish Land Commission (2022) Land Reform and Taxation: Advice to Scottish Ministers. Available at: https://www.landcommission.gov.scot/ downloads/61efa506191e2_Land-Reform-and-Taxation-Advice-to Scottish-Ministers.pdf
5. Scottish Land Commission (2026) Tax options for reducing emissions from land and supporting land reform. Available at: https://www.landcommission.gov. scot/downloads/SLC-Tax-Advice-FINAL.pdf
6. Scottish Land Commission (2018) Land Value Tax Policy Options for Scotland. Available at: https://www.landcommission.gov.scot/ downloads/5dd6984da0491_Land-Value-Tax-Policy-Options-for Scotland-Final-Report-23-7-18.pdf
7. Scottish Land Commission (2026) Blog by Bethany Hawkins: What does it mean to value land fairly and credibly in practice?. Available at: https://www. landcommission.gov.scot/news/guest-blog-what-does-it-mean-to-value land-fairly-and-credibly-in-practice
8. Scottish Government (2025) Digital strategy for Scotland: sustainable digital public services - delivery plan 2025-2028. Available at: https://www.gov.scot/ publications/digital-strategy-scotland-sustainable-digital-public-services delivery-plan-2025-2028/
9. Beebee, M., Chitrao, A., Gregory, R., and McPherson, E. (2025) Approaches to land valuation in the tax system. Scottish Land Commission. Available at: https://landcommission.gov.scot/downloads/68f737cad6890_Approaches to-land-valuation-in-the-tax-system.pdf
10. Beebee, M., Chitrao, A., Gregory, R., and McPherson, E. (2025) Approaches to land valuation in the tax system. Scottish Land Commission. Available at: https:// www.landcommission.gov.scot/downloads/68f737cad6890_Approaches to-land-valuation-in-the-tax-system.pdf
11. Scottish Government (2025) Scotland’s Public Service Reform Strategy: Delivering for Scotland. Available at: https://www.gov.scot/publications/ scotlands-public-service-reform-strategy-delivering-scotland/pages/5/
12. Scottish Government (2026) Scottish Approach to Service Design. Available at: https://www.gov.scot/publications/scottish-approach-service-design
13. Beebee, M., Chitrao, A., Gregory, R., and McPherson, E. (2025) Approaches to land valuation in the tax system. Scottish Land Commission. Available at: https:// www.landcommission.gov.scot/downloads/68f737cad6890_Approaches to-land-valuation-in-the-tax-system.pdf
14. Scottish Land Commission (2026) Tax and the reuse of long-term derelict land. Available at: https://www.landcommission.gov.scot/downloads/Tax-and the-reuse-of-long-term-derelict-land-3.pdf
15. Scottish Land Commission (2026) Tax options for reducing emissions from land and supporting land reform. Available at: https://www.landcommission.gov. scot/downloads/SLC-Tax-Advice-FINAL.pdf
16. Scottish Land Commission (2026) Tax options for reducing emissions from land and supporting land reform. Available at: https://www.landcommission.gov. scot/downloads/SLC-Tax-Advice-FINAL.pdf
17. Scottish Land Commission (2026) Tax and the reuse of long-term derelict land. Available at: https://www.landcommission.gov.scot/downloads/Tax-and the-reuse-of-long-term-derelict-land-3.pdf
18. Alma Economics (2026) Understanding the impact of re-introducing rates for shooting and deer forests. Scottish Land Commission. Available at: https://www.landcommission.gov.scot/downloads/Understanding-the impact-of-re-introducing-rates-for-shooting-and-deer-forestry.pdf
19. Scottish Land Commission (2018) Land Value Tax Policy Options for Scotland. Available at: https://www.landcommission.gov.scot/ downloads/5dd6984da0491_Land-Value-Tax-Policy-Options-for Scotland-Final-Report-23-7-18.pdf
20. Scottish Land Commission (2018) Land Focus: Land Value Tax. Available at: https://www.landcommission.gov.scot/downloads/5dd69d3b1fba6_LAND FOCUS_Land-Value-Tax-October-2018.pdf