Research and Reports

Tax options for reducing emissions from land and supporting land reform

12-page PDF | 1.47 MB
SLC Tax Advice FINAL

Authored by:
Scottish Land Commission

Published:
19 March, 2026

Policy theme:
Land use and the environment, The land economy

Conclusion

Land is a substantial source of Scotland’s carbon emissions. To meet our climate and nature goals, it may be necessary to use tax to incentivise more ambitious action to reduce these emissions, but in order to get to this point our work to date has highlighted that considerable preparatory work is needed. We will develop and publish a route-map to help Scottish Government with recommendations on how to approach this task.

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