Understanding the tax barriers and opportunities in creating better access to land for tenant farmers in Scotland.

Tender description

This research aims to improve understanding of the existing barriers and opportunities for tax to enable better access to land for the next generation of tenant farmers and more widely support a diverse, sustainable and productive tenant farming sector. It also aims to produce recommendations for the SLC to consider as part of the wider work on creating new land opportunities for new entrants and work of the Tenant Farming Commissioner. Lot 1: This research aims to improve understanding of the existing barriers and opportunities for tax to enable better access to land for the next generation of tenant farmers and more widely support a diverse, sustainable and productive tenant farming sector. It also aims to produce recommendations for the SLC to consider as part of the wider work on creating new land opportunities for new entrants. The output will inform and support the SLC’s strategic plan priorities and work of the Tenant Farming Commissioner.