Ah, yes, a land tax. Apparently the Conservatives have come up with an average figure of £4000. Nice to see the figure come from someone without any vested interest in the outcome. And there's that sneaky "average". I am not saying it would happen but it is quite possible for all but the biggest landowners to pay the same as they do now in council tax and still treble the average if big land owners charges go up. That's maths, not politics.