Unsurprisingly, there is no mention of LVT in the Conservative manifesto.
However, there is a commitment to “work with private and public sector house builders to capture the increase in land value created when they build to reinvest in local infrastructure, essential services and further housing, making it both easier and more certain that public sector landowners, and communities themselves, benefit from the increase in land value from urban regeneration and development.”
“A Labour government will give local government extra funding next year. We will initiate a review into reforming council tax and business rates and consider new options such as a land value tax, to ensure local government has sustainable funding for the long term.”
“Reviewing the Business Rates system, prioritising reforms that recognise the development of the digital economy, lessening the burden on smaller businesses, and ensuring high streets remain competitive. We will also consider the implementation of Land Value Taxation.”
“Action on empty homes to bring them back into use and a trial of a Land Value Tax to encourage the use of vacant land and reduce speculation.”
“We would scrap the council tax, and allow local authorities to use new options, such as a tourist tax and land value tax, to ensure local government has sustainable funding for the long term.”
Scottish Green Party
“Tackling wealth inequality will be a priority. We will introduce a wealth tax on the wealthiest 1%, continue support for a Land Value Tax and introduce laws to limit the size of CEO pay relative to the lowest-paid workers in the company.”
Plaid Cymru, UKIP, Scottish Conservatives, SNP, Scottish Lib Dems
No mention of LVT.