---
title: "Approaches to land valuation in the tax system"
ocid: "ocds-r6ebe6-0000800333"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000800333"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000800333.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000800333.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH LAND COMMISSION"
published: "2025-06-30"
---

# Approaches to land valuation in the tax system

Buyer: SCOTTISH LAND COMMISSION  
Current stage: Award  
OCID: ocds-r6ebe6-0000800333

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000800333)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000800333.json)

## Summary

The public procurement process, initiated by the Scottish Land Commission, engaged stakeholders in a contract titled "Approaches to land valuation in the tax system." The primary focus was to conduct research on international methods of land valuation within tax systems. This initiative, classified under the services industry category, took place in Inverness, within the UKM region. The procurement employed an open procedure and moved through the tender phase, concluding with the contract awarded to WPI Economics on the 27th of June, 2025. The contract value was £19,250, and the contract remains active. The tender process was completed following the tender period end date and the award period start date on the 23rd of June, 2025, highlighting a proactive timeline in procurement progression.

This tender represents a strategic opportunity for businesses, particularly those specialising in economic analysis and public policy research, to expand their portfolios by engaging in governmental projects. Given its focus on land reform and the specificity of its objectives, firms with expertise in land use, tax consultancy, and related legal frameworks would find this contract opportunity particularly beneficial. The open procurement method suggests a competitive yet accessible entry for SMEs with innovative approaches to tax systems and land valuation strategies. Such projects not only offer financial gain but also the prestige of collaborating with government bodies, thereby enhancing market reputation and future business prospects.

## Notice

The objective of the research is to explain how other countries approach land valuation in the tax system.

### Lot Information

Lot 1

Procuring research to explain how other countries approach land valuation in the tax system.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN533598 |
| Notice type | PCS Notice - Website Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 30 Jun 2025 |
| Submission deadline | 23 Jun 2025 |
| Future notice date | Not specified |
| Award date | 27 Jun 2025 |
| Contract period | 27 Jun 2025 - 5 Sep 2025 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £20,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £19,250 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Not specified |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH LAND COMMISSION |
| Locality | INVERNESS |
| Post town | Inverness |
| Postcode | IV2 5NA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Highland |
| Electoral ward | Inverness South |
| Westminster constituency | Inverness, Skye and West Ross-shire |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | WPI ECONOMICS |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73110000 - Research services

## Release History

- 30 Jun 2025 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN533598
- 2 Jun 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN531545

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN531545&idx=1
  2nd June 2025 - Statement of Requirements- Approaches to land valuation in the tax system
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUN531545&idx=2
  2nd June 2025 - Contractors' Terms and Conditions SLC 2024
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN531545
  Approaches to land valuation in the tax system - The objective of the research is to explain how other countries approach land valuation in the tax system.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUN533598
  Approaches to land valuation in the tax system - The objective of the research is to explain how other countries approach land valuation in the tax system.

## Notice URLs

- http://
- http://www.landcommission.gov.scot
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000800333

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000800333. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000800333.json.