Further information
This report should be cited as:
Beebee, M., Chitrao, A., Gregory, R., and McPherson, E. (2025) Approaches to land valuation in the tax system. Scottish Land Commission.
Acknowledgements:
We would like to thank all of the participants from across the Scottish Government and Scottish Land Commission who took part in workshops and roundtable discussions on early findings from this work and those experts from the international case studies who gave their time to speak to us. The insights and comments on earlier versions of this report from Matthew Oakley and Laura Osborne were invaluable in helping shape the analysis in this report. Thanks also to James Osborne for proofing this report. The authors are responsible for all errors and omissions.
For further information on this project contact:
Katherine Pollard Scottish Land Commission, An Lòchran, 10 Inverness Campus, Inverness, IV2 5NA Tel: 01463 423 300
