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

Buyer
Scottish Land Commission
Value
£20,000
Closes
18 November 2026
Where
Inverness, Scotland
Type
Open tender

In plain English

The Scottish Land Commission wants a research study on how tax affects access to land for the next generation of tenant farmers in Scotland. The study should identify tax barriers and opportunities, then make recommendations the Commission can use in its wider work on new land opportunities for new entrants and on the work of the Tenant Farming Commissioner. The budget is fixed at £20,000.

What the buyer wants

• Research into the existing tax barriers and opportunities that affect access to land for new tenant farmers in Scotland • Recommendations for the Scottish Land Commission to consider in its work on new land opportunities for new entrants and the work of the Tenant Farming Commissioner

Requirements

What could rule a small business out: The notice does not list any specific eligibility conditions, so it does not clearly rule out small businesses, although the work plainly requires research and tax policy knowledge that the notice does not spell out.

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How to bid

This is an open tender: any eligible business can respond directly to the buyer by the deadline, with no framework membership needed.

Where to apply

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Questions about this tender? The official notice gives the buyer's contact.

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