Preliminary position on fiscal reform

In 2024 we set out our preliminary ideas on fiscal reform to help deliver a more diversified landownership pattern. These reforms could provide a crucial means of removing financial incentives for concentrated landownership and to encourage diverse, responsible and just landownership. We will work with partners also focused on fiscal reform, such as Andy Wightman, Future Economy Scotland and Common Weal, to ensure that measures such as these are included in party manifestos for the 2026 election.