Meeting of the Parliament 28 October 2025 [Draft]
I will not take an intervention; I have a lot to get through and I think that we have time considerations.
With increasing numbers of overseas investors looking to buy up Scotland’s rural land, any public interest test must take tax residency into consideration.
In the original consultation for the bill, the Government asked respondents for their views on a proposal to explore the possibility of introducing a requirement that those who seek to acquire large-scale landholdings need to be registered in a European Union member state or in the United Kingdom for tax purposes. Sixty-seven per cent of respondents agreed with the proposal. It would start embedding the principle that there are restrictions to land ownership in Scotland, and that, ideally, landowners will be paying tax in this country and more broadly contributing to the collective wealth of the country.
15:45I thank the Revive coalition for its support on my amendment, and I thank Community Land Scotland for its thoughtful discussion over many months about how we can work public interest considerations into the bill.
I note that Mercedes Villalba’s amendments 76 and 76A seek a similar outcome and I will listen to her contribution with interest.