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Historic Environment Audit

Memorandum of Guidance

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Rural Historic Environment

Heritage Tax Exemption

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Policy and Guidance

Since people first appeared in Scotland some 10000 years ago, human activity has helped shape the distinctive character of our landscape. The imprint of past generations is evident across the country as monuments, buildings and site, in our towns and cities and in the countryside around us, even in the very patterns of our street and fields.

This rich tapestry, our historic environment, is part of our everyday lives and helps give us a sense of place, well-being and cultural identity. It creates regional distinctiveness. It forges connections between people and the places where they live and visit.

It is important that we take care of this inheritance now, so that future generations will also be able to enjoy it.



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