What its response is to the recommendation within the Scottish Land Commission's report, Land Reform and Taxation: Advice to Scottish Minis…

The Scottish Government is committed to land reform and improving transparency of those who own and control land in Scotland is at the heart of our land reform objectives.The Scottish Government will continue to review any evidence – including that arising from the Scottish Land Commission’s report on land and property taxation – and assess this as part of our wider approach to tax policyRegisters of Scotland are currently working to deliver the benefits of a completed land register through their Unlocking Sasines project. This uses spatial data to help ‘unlock’ the historic information in the Sasine register, which means that they can link Sasine property search sheets to a map for the first time, making it visually more helpful and accessible. Additionally, the Land Reform (Scotland) Bill will improve transparency and help ensure that large scale land holdings deliver in the public interest. The Bill will place legal responsibilities on the owners of the very largest landholdings to set out – through Land Management Plans
- how they use their land and how that contributes to key public policy priorities, like addressing climate change and protecting and restoring nature.