A new report from the Scottish Land Commission has explored how lessons from international jurisdictions could help Scotland modernise the way it values land and property. This modernisation is necessary to strengthen the foundation for fairer taxation, support sustainable public finances, and facilitate necessary action on climate change.

The research, conducted by WPI Economics, is part of the Commission's ongoing work with the Scottish Government to investigate how tax can reduce carbon emissions from land and support wider land reform. The study compared land valuation systems in countries including Denmark, the Netherlands, Australia, and South Africa, which rely on regular, transparent, and data-driven valuations.

The study found that countries with the most robust systems share four key features:

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1. Transparency and independence: Clear national oversight is crucial to building trust in how land is valued and taxed.

2. Data and technology: Utilising mass appraisal and digital integration ensures valuations are kept up to date and remain cost-effective.

3. Regular revaluations: Frequent updates are essential to ensure valuations accurately reflect real market conditions and maintain fairness.

4. Environmental awareness: Some countries are starting to incorporate environmental and natural-capital factors into land valuation methods.

By contrast, the report notes that Scotland's existing system is fragmented. It lacks a national process for revaluing residential property and does not possess a single integrated database combining mapping, registry, and transaction data. This fragmentation limits the government's options for using taxation to support broader policy goals, including infrastructure and development.

Katherine Pollard, Head of Policy at the Scottish Land Commission, emphasised the need for structural change. "If Scotland wants to make full use of its tax powers, whether that's to raise revenues sustainably, or support our net zero or land reform goals, it needs the right infrastructure in place," she said.

The findings will help inform Scotland's future tax reforms, supporting the Scottish Government's tax strategy to deliver sustainable public finances and unlock the full potential of devolved tax powers. The Commission expects to provide further advice on how tax could support land reform and reduce carbon emissions in spring 2026.