The opportunity
The Scottish Government is committed to exploring changes needed to deliver sustainable and growing tax revenues in the future.1 It is also considering how tax can play a role in reducing emissions from land and support land reform. The Scottish Land Commission’s work to date on land and tax has shown the significant potential to tax land and property value more effectively and that reforms will need to be underpinned by an improved system of land data and land tax administration.
This route-map sets out key practical steps that over five years would deliver benefits including efficiencies and improved policy delivery. It would lead to a significantly improved system, capable of supporting substantive reforms.
It addresses four key strands of delivery:
- Making better use of land data for tax decisions
- Improving land and property valuation
- Building a more joined-up system for delivery
- Innovating and testing opportunities
