Land value is created by the whole community. The Labour Land Campaign is a voluntary group working within the labour movement for a switch away from taxes on economically productive activities like work, trade, enterprise and investment, and onto unearned land wealth. A tax on the value of land, irrespective of any improvements made by its owners (such as buildings) is fair, easy to administer and more economically efficient than taxes on productive activity.

All land should be valued and taxed according to its assessed value. As well as making it possible to reduce or abolish unfair, economically inefficient taxes, this will help repair the broken UK land market - characterised by speculation and underuse - that has deprived many citizens of secure, decent accommodation, for the benefit of a small-but-powerful, wealthy minority.