KIRKUDBRIGHTSHIRE

In one respect, having 25% of this county in public hands with the Forestry Commission is a good thing.

However, it seems to have encouraged foreign owners and pension funds (Scottish Amicable, General Accident and Eagle Star amongst other) to buy into the area. Primarily to continue the centuries old practice of forest farming, which as all good Scots know, is terribly tax efficient.

25% of the county is in private hands, with no really enormous estates.