Forestry Grant Scheme eligibility - Tax Havens and Shooting Estates: EIR release

Information requested

Scottish Forestry award forestry grants to be paid to organisations in relation to tree planting. 

• If land in Scotland (that is physically suitable for tree planting and/or natural regeneration) is owned by individuals or entities registered in tax havens, can this affect eligibility for forestry grants?

• Although the definition of a tax haven may vary and different jurisdictions (such as the UK or EU) or organisations may have differing lists of tax havens (that may change over time), does Scottish Forestry rely on such a list of tax havens to determine eligibility for forestry grants?
• If land in Scotland suitable for tree planting is owned by entities registered in any of the Channel Islands, does this affect the eligibility of these entities applying for forestry grants?
• In Scotland some estates are switching land use from high intensity driven grouse shooting and deer stalking (associated with little or no tree cover) to pheasant and/or red legged partridge shooting which often uses tree cover. As trees need to be planted (or regenerate naturally), are estates that intend to have pheasant and/or red legged partridge shooting still eligible for tree planting grants?
• Pheasant and red legged partridge shooting is said to have many negative environmental externalities including association with construction of hill tracks and increased carbon emissions. It may appear inappropriate and contradictory to Scottish Forestry's policy of carbon sequestration to be subsidising the capital cost of an activity (by providing pheasant cover)  that increases carbon emissions. If estates did not intend to have shooting of pheasant and red-legged partridge (or any other form of game shooting), but then decided to have such shooting activities at a later date, is this a breach of the Forestry Grant Scheme and/or the application process?
• When landowners (or their agents) apply for forestry grants is it a breach of regulations relating to the application process if the applicant fails to inform Scottish Forestry that the land with the proposed tree planting will be used for commercial shooting of pheasants and red-legged partridges?
• Has Scottish Forestry received any assurances in writing from Abrdn/Standard Life and or Akre Ltd that the proposed forestry scheme at Far Ralia (near Newtonmore) will not be used for pheasant or red-legged partridge shooting for the next 100 years? 

 

Response

As the information you have requested is ‘environmental information’ for the purposes of the Environmental Information (Scotland) Regulations 2004 (EIRs), we are required to deal with your request under those Regulations. We are applying the exemption at section 39(2) of the Freedom of Information (Scotland) Act 2002 (FOISA), so that we do not also have to deal with your request under FOISA.

This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption, because there is no public interest in dealing with the same request under two different regimes. This is essentially a technical point and has no material effect on the outcome of your request.

We also note that your questions ask for opinion of current practices as opposed to the release of information, however for ease we have answered them under the EIR process.

Response to your request

Scottish Forestry award forestry grants to be paid to organisations in relation to tree planting.

If land in Scotland (that is physically suitable for tree planting and/or natural regeneration) is owned by individuals or entities registered in tax havens, can this affect eligibility for forestry grants?

Every woodland creation application is subject to the eligibility criteria and process set out in the guidance published here: https://www.ruralpayments.org/topics/all-schemes/forestry-grant-scheme/forestry-grant-scheme-full-guidance-menu/

There are many factors that can affect eligibility and each case is judged on its own.

Although the definition of a tax haven may vary and different jurisdictions (such as the UK or EU) or organisations may have differing lists of tax havens (that may change over time), does Scottish Forestry rely on such a list of tax havens to determine eligibility for forestry grants?

No, applicants have to meet the eligibility criteria and processes set out in the guidance.

If land in Scotland suitable for tree planting is owned by entities registered in any of the Channel Islands, does this affect the eligibility of these entities applying for forestry grants?

The application will have to meet the criteria linked above.

In Scotland some estates are switching land use from high intensity driven grouse shooting and deer stalking (associated with little or no tree cover) to pheasant and/or red legged partridge shooting which often uses tree cover. As trees need to be planted (or regenerate naturally), are estates that intend to have pheasant and/or red legged partridge shooting still eligible for tree planting grants?

Any woodland creation application has to meet the criteria and guidance linked above, and specifically the UK Forestry Standard. Issues such as the impacts on biodiversity are addressed through the application process. The consultation process also allows for issues and comments to be made regarding specific impacts on biodiversity, including scrutiny from bodies such as NatureScot.

Pheasant and red legged partridge shooting is said to have many negative environmental externalities including association with construction of hill tracks and increased carbon emissions. It may appear inappropriate and contradictory to Scottish Forestry's policy of carbon sequestration to be subsidising the capital cost of an activity (by providing pheasant cover) that increases carbon emissions.

If estates did not intend to have shooting of pheasant and red-legged partridge (or any other form of game shooting), but then decided to have such shooting activities at a later date, is this a breach of the Forestry Grant Scheme and/or the application process?

This would depend on the individual application and the final agreement.

When landowners (or their agents) apply for forestry grants is it a breach of regulations relating to the application process if the applicant fails to inform Scottish Forestry that the land with the proposed tree planting will be used for commercial shooting of pheasants and red-legged partridges?

The applicant must inform us during the application process of any issues which may not be in line with the guidance. Once the application is approved, if the land owner undertakes activities which breach the grant conditions or other guidelines, such as those set by other bodies, they may be in breach of their grant. Use of woodlands for game shooting is not in principle an issue that would cause a breach.

Has Scottish Forestry received any assurances in writing from Abrdn/Standard Life and or Akre Ltd that the proposed forestry scheme at Far Ralia (near Newtonmore) will not be used for pheasant or red-legged partridge shooting for the next 100 years?

I can confirm the Scottish Forestry Conservancy have not received nor did they request any assurances in writing from Abrdn/Standard Life and or Akre Ltd that the proposed forestry scheme at Far Ralia (near Newtonmore) will not be used for pheasant or red-legged partridge shooting for the next 100 years.

For context, the applicant’s management objectives for the site described in their operational plan are as follows:

• The main objectives of this Woodland Creation proposal at Far Ralia is to create a landscape scale native woodland with multiple benefits. These benefits are to add to the expanding native woodland habitat in the area, create a habitat link between the native woodland expansion in Glen Tromie & the native woodland creation in the upper Strath Spey area, aid in expanding habitat for Woodland grouse species, aid in the Scottish Governments woodland creation expansion targets, carbon sequestration and increase the landscape benefits to the area by linking woodland creation planting, which has taken place over the past 20+ years.

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