I think the point is to tax land value, not land. You can buy well over ten thousand acres of land in the highlands for about $5,500,000 (i.e. the price of a re

I think the point is to tax land value, not land. You can buy well over ten thousand acres of land in the highlands for about $5,500,000 (i.e. the price of a really nice house in London) [0]. It's an enormous amount of land, but you can't really do very much with it so the value is relatively low. [0] https://www.galbraithgroup.com/property/per170030-glenlochay-killin-perthshire-fk21-8ub https://www.galbraithgroup.com/property/per170030-glenlochay...