Research and reports

A five-year route to modernising land tax administration – A route-map for Scottish Government

This route-map sets out practical steps to modernise Scotland’s land tax administration over five years, including improvements to land data, property valuation and public sector systems, and opportunities to test future land-based tax reforms.

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.

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.

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.

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.

What we heard: A national call for change

More than 1,200 people took part in ScotLand Futures — individuals, communities, landowners, farmers, tenants and organisations across rural and urban Scotland. The response was remarkable in its consistency: over 96% said that Scotland needs change.

Scottish Land Commission response to the Community Right to Buy Review

Scottish Land Commission response to the Community Right to Buy Review

Scottish Land Commission response to the Land Use Strategy 4

Scottish Land Commission response to the Land Use Strategy 4 and Community Ownership Review

Land supply for housing in rural Scotland

This research report focuses specifically on the role of land in, and to make practical recommendations for, increasing the supply of new homes (of all tenures) across rural Scotland.

Summary: Land supply for rural housing proposal

The Land supply for rural housing proposal draws on findings from new research, commissioned by the Scottish Land Commission and conducted by the University of Glasgow, which reviewed practical steps to create a long-term land supply for rural housing in Scotland.

Àm ri Teachd Na H-Alba - Na Chuala Sinn: Gairm nàiseanta airson atharrachadh

This is a Gaelic summary capturing the main themes and ideas people shared through ScotLand Futures and reflects, in their own words, how Scotland’s land could work more fairly and more effectively for everyone.

Summary: Key findings from the 2024 review of vacant and derelict land

In October 2020 the Vacant and Derelict Land Taskforce published a series of recommendations to support productive re-use of land. This followed two years of work analysing the challenge of vacant land.