The Scottish Land Revenue Group was formed in 2014 to promote Annual Ground Rent (AKA Land Value Tax) as a highly desirable replacement source of government revenue. We aim to show how Scotland could move away from destructive taxation on legitimate economic activity, and look to socially-created land values as an alternative source of public revenue that would allow prosperity to both grow and be shared.
Scotland has fought hard to achieve a degree of independence over tax policy. Recently devolved powers over income tax rates and bands, coupled with existing powers over local taxation, allow Holyrood to re-structure its tax system to make it much fairer and more efficient.
Adopting Annual Ground Rent and cancelling deadweight taxes such as Income Taxes, VAT would result in a level of social justice and enhanced economic prosperity that Scotland hasn’t been able to achieve under Westminster control. It would provide the key link between land reform and fiscal reform.
The Scottish Land Revenue Group has a core steering group and a more general mailing list. We hold public events periodically. If you would like to help in any way, or simply be added to our list of contacts, please email us on info@slrg.scot