The Scottish Government has been battling away on the land ownership issue for many years. The new regulations are aimed at bringing large "sporting" estates into line with other businesses like shops and cafes, many of which do struggle to pay.
An exemption for the sporting estates has been removed and most of them don't like it. Most of them will be appealing the amounts charged, or at least querying them. This is the clearest explanation I can find at the moment. Apologies if someone has already explained this on another thread.
www.thenational.scot/news/17447506.revealed-the-queen-appeals-scottish-tax-bill-for-balmoral
I don't know why the hunting, shooting and fishing businesses were exempt in the first place but there are quite a few anomalies like that where big landowners seem to have a cushier time and I'm glad to see this kind of reform go through.
Privately, a lot of Labour and Lib Dem politicians also support this kind of policy in Scotland, but they aren't always allowed to voice that because of - well - politics, and in case they are seen as supporting a move to independence.