Research and reports

Evidence and insights on Scotland’s land and its impact

The Scottish Land Commission’s work is grounded in evidence. Our research helps explain how land shapes Scotland’s economy, environment and communities and what can be done to make ownership and use fairer and more productive.


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    Tax and the reuse of long term derelict land 3
    2026

    Tax and the reuse of Scotland’s long-term derelict land

    Ryden was commissioned by the Scottish Land Commission (SLC) to investigate the tax barriers and fiscal incentives associated with reusing long-term derelict land in Scotland. The report focuses on “DUSTEs” (Derelict Urban Sites since Two-thousand or Earlier)—a group of 466 sites that have remained unused for at least 25 years.

    SLC consulation response Accelerating home building in Scotland
    2026

    Accelerating home-building in Scotland

    Response from the Scottish Land Commission to the Accelerating home-building in Scotland consultation.

    Next steps for community ownership in Scotland
    2026

    Next steps for community ownership in Scotland

    Advice from the Scottish Land Commission on the next steps for community ownership in Scotland, with practical recommendations to strengthen support, funding and delivery.

    Learning from international cadastral systems for transparency tax and valuation
    2026

    Learning from international cadastral systems for transparency, tax, and valuation

    A comparative study of cadastral systems in Scotland, the Netherlands, Finland, Estonia and Belgium, exploring land registration, valuation, taxation, transparency and digital land information systems to inform future Scottish land reform policy.

    Rural Land Market Insights 2026 Policy Briefing
    2026

    Rural Land Market Insights 2026 Policy Briefing

    Policy briefing accompanying the Rural Land Market Insights Report 2026, outlining the key themes, trends and policy implications emerging from Scotland’s rural land market during 2025. The briefing examines market confidence, fiscal and public policy impacts, natural capital investment, farmland trends, rural residential demand and future land reform considerations.

    Rural Land Market Insights Report 2026
    2026

    Rural Land Market Insights Report 2026

    Annual report analysing trends, confidence and activity in Scotland’s rural land market during 2025, based on interviews with land agents across the farmland, forestry, estates and natural capital sectors. The report examines market performance, supply and demand, investor behaviour, policy impacts and emerging long-term trends.

    SEFARI Fellowship to understand changes in demand for largescale community land acquisitions and identify barriers and solutions to new acquisitions
    2026

    SEFARI Fellowship to understand changes in demand for largescale community land acquisitions and identify barriers and solutions to new acquisitions

    This report examines trends in largescale community land acquisition in Scotland, finding that the recent slowdown in acquisitions is driven more by increasing barriers than by reduced community interest.

    Scot Land Futures Qualitative analysis of survey responses
    2026

    ScotLand Futures: Qualitative analysis of survey responses

    This analysis examined the responses to the ScotLand Futures online survey hosted on the Scottish Land Commission website between May and September 2025. The 1,236 responses revealed that land-related questions remain a complex source of debate in Scotland.

    SLC Futures Summary Digital
    2026

    Next steps for land reform summary

    Companion document to the Scottish Land Commission’s Next steps for land reform publication providing a high level summary of priorities and actions to support land reform in Scotland.

    SLC Futures policy digital
    2026

    Next steps for land reform

    Next steps for land reform outlines the priorities for land reform and what changes need to happen to help achieve a fair land system in Scotland.

    SLC Tax Advice FINAL
    2026

    Tax options for reducing emissions from land and supporting land reform

    Building on our previous advice, the Scottish Land Commission have explored options for taxing emissions from land and considered the potential for a carbon land tax with a focus on peatland.

    SLC Futures Summary Gaelic
    2026

    Na ceumannan a leanas airson ath-leasachadh Fearainn

    Available in Gaelic, this is a companion document to the Scottish Land Commission’s Next steps for land reform publication provides a high level summary of priorities and actions needed to support land reform in Scotland.

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