Land Value Tax in Liberal Democrat Manifesto 2015
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Click here Land Value Tax in Liberal Democrat manifesto
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2.3 Creating a stable and competitive environment for growth
In England we will complete the ongoing review of Business Rates, prioritising reforms that lessen the burden on smaller businesses, ensure high streets remain competitive and promote more efficient use of land.
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Liberal Democrats remain committed to introducing Land Value Tax (LVT), which would replace Business Rates in the longer term and could enable the reduction or abolition of other taxes. We will extend the Business Rates review to ensure it considers the implementation of LVT, as well as interim reforms like Site Value Rating that could be completed within five years. We will charge the Land Registry with completing registration of all substantial land and property holdings in England and Wales by 2020.
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Also under 7.1 Building more and better homes
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"A review of Compulsory Purchase legislation to facilitate site assembly, including for Garden Cities. We will also pilot techniques for capturing the increase in land values from the granting of planning permission, helping to deliver our Garden Cities."
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This is consistent with ALTER's amendment to Manifesto Motion at Liverpool spring conference, which was accepted by the FPC without a vote.
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3. Combating the growing inequality of income and wealth in our society, shifting the overall burden of taxation from jobs and wealth creation by:
a) Reforming Business Rates with a site-value-only levy;
b) Tasking Land Registry with registering the ownership of all land in the UK.
c) Working towards a form of Land Value Tax which would progressively replace other property taxes.