Carbon Emissions Land Tax: A Good Idea?

The John Muir Trust and 30 other organisations in Scotland (see: https://www.johnmuirtrust.org/resources/1520-supporters-of-the-carbon-emissions-land-tax) are lobbying the government for what the call a Carbon Emission Land Task. It would mean that landowners of over 1000 hectares would have to pay tax depending on the amount of net CO2 emissions. The revenue raised would be given to local authorities to spend on further carbon reductions schemes.

The Scottish government has agreed to consult on this proposal so it is worth people getting to grips with what this proposal entails.

This proposal would obviously target traditional sporting estates who have the most net emissions because of the large number of deer (who make it hard to grow trees) and the way grouse moors are managed. It would benefit the large new ‘green’ landowners and of course conservation organisations, assuming that charities are also taxed.

I have a few questions:

1. Doesn’t this proposal reinforce the current land owning system?-

It seems to retain the system of large landowners, just moves to favour a different kind of large landowner. It supports other government initiatives that encourage carbon-offsetting, now being taken up by many large landowners. It would do nothing to support and extend community land ownership.

2. Will it be effective?

The landowners that will be most liable to tax are extremely wealthy. They have inherited or bought up estates in order to manage them for sport. The tax may be an inconvenience but for a billionaire, it will not deter them from carrying on business-as-usual. They have an army of lawyers and accountants who can find ways of avoiding paying tax. So will this be any different?

3. How will it address social justice issues?

The tax is only going to affect very large landowners so crofters, small farmers and community land owners will be exempt. However, if it is to be approved and be effective then there needs to be a groundswell of support from local communities. If money went directly to them, maybe for community facilities as well as carbon-reduction schemes, then there would be more support.

For more information see:

https://www.johnmuirtrust.org/assets/000/002/676/CELT_Jan2023_-_with_cover_original.pdf?1674228798

And

https://www.johnmuirtrust.org/assets/000/003/307/FAQ_CELT_JMT_November2023_original.pdf?1701709072

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