THE possibility of a land value tax has, quite rightly, been brought to our attention again by Gordon MacIntyre-Kemp (Three exciting ideas to build a better Scotland, The National, October 13). It is, however, very important that any body looking into this has meaningful discussions with the farming industry in order to ensure that the agricultural scene in Scotland is not disadvantaged in any way by any future tax.
There is a huge difference between the profitability of the arable areas – producing large quantities of grain, for instance – and the very large area of the country in the mountains and islands which have a much harder job to do in order to make a living even at the most basic level.
A careful look also needs to be had at the actions of some large estates who have a history of claiming all they can for “Less Favoured Area Status”, while doing very little to meet the required stocking rates on the hills involved.
Properly constructed, this could be a very worthwhile way forward.
George M Mitchell
Sheriffmuir, Dunblane
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