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# System prepended metadata

title: Land Value Tax (Scotland) (Repeal) Bill

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# Land Value Tax (Scotland) (Repeal) Bill
 
*An act to repeal provisions allowing for the taxation of land.*

**Section 1: Repeal**

(1) The Land Value Tax (Scotland) Act 2019 is hereby repealed.

**Section 2: Short Title**

(1) This Act may be cited as the Land Value Tax (Scotland) (Repeal) Act 2022.

**Section 3: Commencement**

(1) This Act comes into force immediately after Royal Assent.

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This Act was written by EvasiveBrotherhood on behalf of the Scottish Workers Party.

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**Opening Speech**

Presiding Officer,

The land value tax has been a disaster for Scots. It is not fit for purpose. Adherents of the tax claims that it acts as a fix-all to the woes of capitalism. Greedy property owners who hoard land by virtue of wealth will be taxed, and they will no longer be able to hold onto obscene amounts of land.

If you judge it by that metric, it has obviously failed. But even aside from such lofty goals, the land value tax does nothing but punish Scottish homeowners by devaluing their homes and taxing them at a higher rate. It punishes homeowners for no good fiscal reason, and does not act to solve the ills of capitalism. It must be scrapped.