UK’S WOODLAND & PEATLAND DISTRIBUTION

LAND REFORM

Diagram 20: Land Reform Drawn by C. Chen

‘We are improving Scotland’s system of land ownership, use, rights and responsibilities, so that our land may contribute to a fair and just society while balancing public and private interests.’

｜Action｜

Scottish Land Commission

Scottish Land Fund

Right to buy land to further sustainable development (part 5)

Community right to buy

Community right to buy abandoned, neglected or detrimental land (ANDL)

Crofting community right to buy

Register of persons holding a controlled interest in land

Engaging communities in decisions relating to land

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｜Summary of policy recommendations｜

Diversify Scotland’s Land ownership

Scotland’s natural capital potential to be captured for public benefit

Scale up Community Wealth Building approaches to local development.

CARBON EMISSION LAND TAX

This proposal has been developed by the John Muir Trust as an expansion to the policies and strategies developed to tackle climate change. The aim is to maximise the potential carbon sequestration and have potential to change the pattern of land in Scotland.

They proposed a Carbon Emissions Land Tax1 (CELT) for large-scale landowners with properties over 1000 ha. Based on hectarage, every landowner would be assessed for actual and potential carbon emissions and sequestration by relevant public agencies (SEPA, NatureScot), local authorities, and expert consultants.

Landowners would then be placed in a graduated banding scheme controlled by local authorities. Those landowners who is eligible for the tax could move to lower tax bands by changing land use to maximise carbon sequestration. One of the main goals of this taxation is to drive positive behavioural change.

1 “Carbon Emission Land Tax,” JOHN MUIR TRUST, April, 2022, https://www.johnmuirtrust.org/support-us/take-action/982-carbon-emissions-land-tax Responding to the climate and biodiversity emergencies and the need to reduce carbon emissions in Scotland, the proposal highlights the role and current under-realised potential of land functioning as a natural carbon store.

｜Our Intervention In The CELT｜

We have built up on this tax proposal.

First by modifying its criteria. Lands included will be classified into over 500 and under 500 hectares, and then creating carbon equations that would calculate actual and potential carbon emissions.

Second, the revenue will not only be used to fund further restoration and expansion projects but will also be used to support the community, especially in owning land for breaking the issue of land ownership concentration in scotland.

Third by elaborating on the suggested tools

Diagram 21: Comparision of existing and modified CELT Drawn by Y. Liu and S. Halaoui

｜How Does The Tax Work ?｜

For lands above 500 hectares, an initial carbon tax is issued based on the actual carbon emissions. If the land owner decides to change land use and abide by the proposed land management scheme, a new carbon tax will be calculated. This tax is lower than the initial one.

However, the tax would increase in case no change is implemented. In addition to the increased tax, a fragment of the land will be placed under the management and in some cases ownership of the community and fall under “The community right to buy abandoned, neglected or detrimental land.” 1

1 The “Part 3A right to buy” is created by Part 3A of the Land Reform (Scotland) Act 2003 (“the Act”). The Part 3A right to buy allows community bodies to apply to Ministers (“Ministers”) for consent to exercise a right to buy land. Where Ministers grant consent, the community body has the right to buy the land, even if the owner is not seeking to sell it. That is, the community body can acquire the land compulsorily. It gives community bodies a right to compulsorily purchase land which is wholly or mainly, abandoned or neglected or the use or management of the land is causing harm to the environmental wellbeing of the community.

As for lands below 500 hectares, no tax is applied. Instead, they can apply for funding in order to enhance their land conditions. This funding is part of the revenue collected from the carbon emission land tax and large land owners, in addition to existing funding schemes such as the peatland action fund by NatureScot and the Scottish government.

Diagram 22: How does the tax work? Drawn by Y. Liu and S. Halaoui

｜Application Process｜

Our strategy is based on a land assessment tool that includes a soil, water and tree assessment mechanism, carbon tax calculation, land management proposal, second tax calculation and land management implementation with final design.

Diagram 23: Application process Drawn by Y. Liu