Sporting Rates

Following the reintroduction of non-domestic rates on shooting rights and deer forests in the Land Reform (Scotland) Act 2016, over 12,000 entries on the valuation role have now been made. Following communication with the Scottish Government and meetings with the Sporting Rates Advisor's Forum an update on the progress is necessary.

Simply put there is still widespread concern about the valuation methodology from a number of stakeholder groups. While the Assessors have made their best attempt in a short period of time to value the sporting rights, there appears to have been a lack of evidence and no regional or local adjustments of values to reflect reality on the ground.

The Countryside Alliance advised members to appeal the valuation within the 6-month window if they felt it necessary. Whilst the window has now closed for the majority of entries, there are still many whose assessments have only just been completed. Those still within the 6-month window should ensure that they are happy with the valuation or appeal it immediately, to fail to do so will lose the opportunity until the next national revaluation.

If the valuation is needing to be amended due to incorrect details, then this can be done with the assessor outside of the appeals system and the local authority may put the payment demand on hold. Please engage with the local authority if this is required.

The Alliance understands the appeal rate is approximately 30% which is similar to other sectors. The first appeal case, for Highland deer forests, has been cited for December.

Throughout the process many landowners will be able to claim rates relief from the local authority using the Small Business Bonus Scheme. This is calculated based on the cumulative rateable value of the subjects of the occupier and will cover the vast majority of valuations. The Scottish Government have also now published non-statutory guidance on applying empty property relief on shooting property, the wording in the guidance is 'where not commercially exercised'.

However, confusion still reigns, and it appears the local authorities are taking varying approaches to the interpretation and application of this definition. Many councils are stalling until they have been provided with clearer guidance from the Scottish Government. For example, what is commercial, and does it apply to deer forests as well as shooting rights? How much will the local authorities align, or will there be variation? Any variation between councils will not be welcomed by the Countryside Alliance, leaving some land owners with a higher bill than others in a 'postcode lottery' format is unfair.

Things can get further convoluted with the addition of apportionments. Many claimants will only shoot over a proportion of their land, how will this be calculated and accounted for?

Organisations, including the Countryside Alliance, have continued to lobby for a greater understanding of the inclusion of deer forest valuations. The Deer (Scotland) Act 1996 legislates that land owners control their deer numbers responsibly, to be taxed by the Scottish Government on something that is requested for by the same Government is illogical.

The Countryside Alliance is working with the Scottish Land and Estates and other stakeholders in the Sporting Rates Advisor's Forum to ensure the sector is working together to produce a fair outcome for all involved. For more information please contact Jamie Stewart, Scottish Countryside Alliance Director on [email protected].

To view the Scottish Land & Estates guidance notice on non-domestic rates please click here.