Community Engagement Obligations and draft large land holdings guidance under the Land Reform (Scotland) Act 2025– Consultation paper
This consultation seeks your views to inform the development of secondary legislation and guidance to implement community engagement obligations introduced by the Land Reform (Scotland) Act 2025, and guidance on what constitutes a large land holding.
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98 days to respond
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Further detail on connected persons
People with significant control
Under the Act, you are connected to a company or partnership if you are a person who would need to register on Companies House as a person with significant control (PSC).
This might be because you:
- hold more than 25% of shares in a company
- hold more than 25% of voting rights in a company or partnership
- can appoint or remove the majority of senior leadership
- have significant influence or control over the company or partnership in another way
For further information see UK Government guidance on People with significant control requirements
Register of Persons Holding a Controlled Interest in Land
You may be connected to other people or organisations if you are a person who is recorded or should be recorded in the Register of Persons Holding a Controlled Interest in Land (RCI).
This records people and organisations that own land (or have a lease of over 20 years) in Scotland and there is someone else who has significant influence or control over their decisions about that land.
RCI records the:
- recorded person: this is the owner of the land (or someone with a lease of over 20 years)
- associates: this is a person or organisation who has significant influence or control over what happens with the land.
Under the Act:
- If you are an owner of land who is a recorded person under RCI – you are connected to associates.
- If you are an associate – you are connected to the recorded person(s) for the land.
While a person who leases land for more than 20 years may be a recorded person under RCI, this would not lead to them being a connected person under the Act.
If you are not required to be recorded as a recorded person on the RCI because an exemption applies then there will not be a connection linked to RCI under the Act.
For further information see Registers of Scotland guidance on the Register of Persons Holding a Controlled Interest in Land
Companies in the same group
Under the Act, companies are connected if they are part of the same group. For example, a parent company and its subsidiaries (the “family” of companies under common control).
For further guidance see: HMRC guidance on Capital gains group definition