In developing the Land Reform (Scotland) Bill for introduction to Parliament, the Executive will continue to consider all likely costs relating to access, the community right to buy and the crofting community right to buy.The Executive is required to publish a Financial Memorandum to accompany each Bill on its introduction to Parliament, which provides details of budgetary estimates following implementation. Estimated costs relating to the Land Reform Bill will be provided at that time for, inter alia, the set-up and maintenance of core path networks, and the costs of the community and crofting community rights to buy, including compensation.