Modelling a land value tax

Design the tax — marginal rates on each home's land value

Land value above

Taxed at

Transitional rule, crediting for recent stamp duty Deferral option — defer the tax until sale or death (interest at base rate) Ten-year phase-in — show year 1 (a tenth of the switch)

Regional ratesone national rate

one national rateeach region self-financing

What it raises

—

from a land value tax, every year

Result for households (cash terms only)

— —

better offworse off

Steady-state: land value tax before any transitional relief or deferral, compared with council tax now.

LVT vs council tax

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Impact by region — with your current rate, transition and deferral settings

pays less pays more

Hover or tap a region for the estimated effect on house prices.

Contains HM Land Registry data, and ONS, VOA and MHCLG data, © Crown copyright and database right 2026, licensed under the Open Government Licence v3.0. Map built with Leaflet; coastlines from Natural Earth (public domain).