---
title: "Understanding the tax barriers and possible incentives in creating better access to land for tenant farmers in Scotland"
ocid: "ocds-r6ebe6-0000817911"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000817911"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000817911.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000817911.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "SCOTTISH LAND COMMISSION"
published: "2025-12-08"
---

# Understanding the tax barriers and possible incentives in creating better access to land for tenant farmers in Scotland

Buyer: SCOTTISH LAND COMMISSION  
Current stage: Tender  
OCID: ocds-r6ebe6-0000817911

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000817911.json)

## Summary

See notice for full details.

## Notice

This research aims to improve understanding on the existing barriers and opportunities there are for tax to enable better access land for tenant farmers and more widely support a diverse, sustainable and productive tenant farming sector.

### Lot Information

Lot 1

The aims of the research are to improve understanding on the existing barriers and opportunities there are for tax to enable better access land for tenant farmers and more widely support a diverse, sustainable and productive tenant farming sector.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC545161 |
| Notice type | PCS Notice - Website Contract Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 8 Dec 2025 |
| Submission deadline | 6 Jan 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | 12 Jan 2026 - 20 Mar 2026 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £15,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## 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 |

## CPV Codes

### Divisions

- 73 - Research and development services and related consultancy services

### Codes

- 73110000 - Research services

## Release History

- 8 Dec 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC545161

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC545161
  Understanding the tax barriers and possible incentives in creating better access to land for tenant farmers in Scotland - This research aims to improve understanding on the existing barriers and opportunities there are for tax to enable better access land for tenant farmers and more widely support a diverse, sustainable and productive tenant farming sector.

## Notice URLs

- http://
- http://www.landcommission.gov.scot
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817911
- https://www.publiccontractsscotland.gov.uk
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=817911
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx

## 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-r6ebe6-0000817911. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000817911.json.