The John Muir Trust is proposing a Carbon Emissions Land Tax (CELT) aiming to change land management techniques to increase the capacity of Scotland’s land to soak up large amounts of greenhouse gases. Landowners would be taxed on the extent to which their land falls short of its natural potential to act as a carbon sink. The tax would apply to landholdings larger than 1,000 ha (about 750 landholdings covering 60% of Scotland’s land area). Community-owned land would be granted a significant grace period or exemption. Local authorities would administer the tax and could then reinvest in local projects that address land management.