Various questions regarding Sporting Rates: FOI release

Information requested

1. Tax revenue raised by sporting rates in Scotland 2016 to 2022; if possible broken down by region, land area, nature of sporting area (grouse moor/ deer forest etc.), and payer class (private individuals, government departments (e.g. MOD, Forestry & Land Scotland), Corporate entity, charities) - Preferably in Excel.

2. The cost of collection and administration of Sporting Rates in Scotland 2016-2022 - Preferably in Excel.

3. Any cost benefit analysis conducted by the Scottish Government (or other Gov agency or department) on Sporting Rates in Scotland 2016-2022; if possible including any future forecast modelling.

Response

I enclose a copy of some of the information you requested, in the format you asked for:

1. Tax revenue raised by sporting rates in Scotland 2016 to 2022; if possible broken down by region, land area, nature of sporting area (grouse moor/ deer forest etc.), and payer class (private individuals, government departments (e.g. MOD, Forestry & Land Scotland), Corporate entity, charities) - Preferably in Excel.

The attached workbook contains the number of sporting rights, and the estimated gross and net bills, broken down by financial year (at a snapshot date in each year), local authority, and occupier type.

This information is derived from the Valuation Roll, provided to the Scottish Government by the Scottish Assessors, and from the billing system snapshot, containing information on all reliefs in place as at a snapshot date. Please see our Non-domestic rates relief statistics publication for more information on the billing system snapshot.

Some of the information you requested is not included, because the Scottish Government does not have information relating to the land area, or nature of sporting areas. Occupiers are classified as private, local authorities, Scottish Government, UK Government, or other public sector occupiers. You may wish to contact the Scottish Assessors, whose contact details are available in the Assessors’ Links section of the Scottish Assessors Association website, and who may be able to help you.

Equivalent information for 2022 will be available from 29 November 2022. Information for 2016 is not available as sporting rates were not entered on the Valuation Roll until 1 April 2017. Property-level relief information is not available 2017, so we are unable to estimate the revenue raised by any individual type of property for that year.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have some of the information you have requested.

2. The cost of collection and administration of Sporting Rates in Scotland 2016-2022 - Preferably in Excel.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested, because the administration of non-domestic rates, including for sporting rights, is the responsibility of local authorities. However, you may wish to contact individual local authorities, who may be able to help you.

3. Any cost benefit analysis conducted by the Scottish Government (or other Gov agency or department) on Sporting Rates in Scotland 2016-2022; if possible including any future forecast modelling.

The information you have requested is available in Part 6 of the Financial Memorandum to the Land Reform (Scotland) Act 2016, and in the Scottish Fiscal Commission's response to a Freedom of Information request relating to their costing of the impact of the Act on non-domestic rates revenues. Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the websites listed, then please contact me again and I will send you a paper copy.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.

FOI 202200327276 - Information Released - Annex

File type

Excel document

File size

22.5 kB