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WHAT IS LAND VALUE TAX AND WHY WOULD IT BE GOOD FOR BRITAIN?

Land Value Tax (LVT) is a levy on the unimproved value of land, it disregards the value of building, personal property and other improvements to real estate. LVT has been referred to as "the perfect tax" and the economic efficiency of a Land Value Tax has been known since the eighteenth century. LVT is a progressive tax in that the tax burden falls on titleholders in proportion to the value of locations, the ownership of which is highly correlated with overall wealth and income.

LDA
25 Aug 2022
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Adam Smith Institute supports LVT but also Planning Reform

Like its founder, the Adam Smith Institute (ASI) has always spoken up for LVT in general terms but once again it has published a muddled report that merely recommends its introdction on "major [housing] developments". The ASI report recently had a little mainstream publicity and can be found here https://www.adamsmith.org/news/build-build-build-and-beat-the-germans-again

TV
11 Nov 2020
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Government calls for evidence on how the land market is controlled

Almost unnoticed, a very significant consultation on Transparency & Competition in the UK land market has been launched by the Ministry of Housing, Communities and Local Government. The responses to this - and the reaction from Government - could have a more significant impact on house prices and delivery of new homes than the much more widely publicised and simultaneously launched Planning White Paper "Planning for the Future".

21 Sep 2020
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