Before we tell you what Annual Ground Rent (AGR) is, let us first tell you what it is not; it is not an additional taxation to add to the already bursting system. AGR is a solution that totally replaces the existing taxation system with one single ground rent based solely on land ownership. If you own land, a house, or buildings you pay ground rent. That is it.
It’s simpler, easier to manage and can encourage growth while ensuring public services are funded.
And it means more money in your pocket, too
AGR is calculated by dividing the land in Scotland by the desired public expenditure. By dividing this up into 4 subcategories of Rough Grazing, Woodland, Arable and Urban we can calculate your rate of AGR per square meter of land owned. Calculating the area of your owned property will tell you exactly how much you will pay in AGR.