Unlikely Land Value Taxers: Simon Heffer

MBK spotted this nugget in Simon Heffer's suggestions for the Queen's Speech:

Derelict Land Bill

To prevent the concreting over of the Green Belt, local authorities should be empowered to levy a tax on the owners of industrial land lying derelict in designated development areas. The rate of tax would increase annually until the land was sold or developed.

It's a pity he isn't capable of extending this logic to unused residential land (if it's not being used, how do you know whether it's industrial or residential?) and thence to all land, there are plenty of bad taxes which could be reduced or scrapped, which he mentions later on:

Finance and Enterprise Bill

There is no economic growth because there is no growth strategy, so this would be aimed at providing both. The finance part of the Bill would cut personal and corporation taxes, reduce VAT to boost consumption and remove prohibitive payroll taxes that deter employers from hiring staff. It would also outline spending cuts, notably in overseas aid, local government and welfare benefits, to fund these lower taxes. The enterprise element would reduce regulations on employment and with them the bureaucracy of human resources and health and safety rules.

It's hard to disagree with that bit either, apart from his attempt to blame it on welfare benefits. The main problem with those is that the withdrawal rates are too high and they aren't universal.

Maybe there's something wrong with me, but the only item on his list with which I'd have to 100% completely disagree is the ranting about "increasing penalties for all forms of trafficking and supplying [drugs]."