Land reform in a Net Zero Nation: consultation paper

Part 12: Other land related reforms

In this consultation, we have set out a number of proposals for inclusion in the forthcoming Land Reform Bill that we committed to introducing by the end of 2023. Land reform is wide-ranging, and many people the length and breadth of Scotland will have their own ideas and experiences. We are keen to engage with the public over the summer months, to hear first-hand ideas, aspirations and proposals for land reform.

In addition, we would like to make use of the opportunity of this consultation to seek views on additional measures that could be considered for possible inclusion in the Bill, or that could be taken forward in other more appropriate bills. Furthermore, not all measures necessarily require legislation to take them forward.

Fiscal and taxation

Part 2 of this consultation sets out the role of the Scottish Land Commission in land reform, and notes that their remit includes consideration of land related policy matters. They have recently considered the potential role of taxation in respect of land reform. The Scottish Government would welcome views on the potential future role of taxation in supporting land reform, including with regard to the recommendations set out in the SLC's advice to Scottish Ministers of January 2022 and in the context of the Scottish Government's Framework for Tax.

Views will need to be considered within the context of current devolved settlement, but where that may limit our ability to take forward any proposals, we would seek to engage with the UK Government.

Q42. Do you have any views on what the future role of taxation could be to support land reform?

Community benefits and natural capital

Responsible private investment in natural capital will be essential to meet the pace and scale of the challenge of delivering on our climate change targets and wider land use and environmental policy objectives. We recognise that this private investment needs to be responsible, which is why in March 2022 the Scottish Government published a set of Interim Principles for Responsible Investment in Natural Capital. We are committed to the development of a high-integrity, values-led natural capital market where communities are empowered and benefit from investment. We would like to seek views on how we can maximise community benefits from investment in natural capital.

Q43. How do you think the Scottish Government could use investment from natural capital to maximise:

a) community benefit

b) national benefit

Q44. Do you have any additional ideas or proposals for Land Reform in Scotland?