Non-domestic rates information relating to land used for shooting activity: FOI release

Information requested

Relating to land used for shooting purposes, in particular, the announcement during your recent budget that current reliefs are being removed. I would appreciate details on the following please:

- What prompted this change of policy and why this particular type of use? Who was responsible for it being featured in your budget?

- What consultation was undertaken in advance of this announcement?

- Was there any form of “impact assessment” relating to this change undertaken?

- How much additional revenue is projected to be generated?

- What additional cost is associated with administering this change?

- Can you confirm if it is local authorities that will require to administer this? If so, were they aware of this change prior to announcement?

- Can you briefly confirm how this will be applied to land - is it applicable to all agricultural land whether shooting activity takes place or not or only where there is shooting activity?

- How will the nature of land use be assessed and who will do it?

Response

1. What prompted this change of policy and why this particular type of use? Who was responsible for it being featured in your budget?

During Stage 3 of the Land Reform (Scotland) Bill in autumn 2025, Scottish Ministers committed to exploring how non-domestic rates (NDR) reliefs, particularly Small Business Bonus Scheme relief, can be better targeted.

The Scottish Budget 2026-27 set out that: “Shootings and deer forests will be excluded from eligibility for Small Business Bonus Scheme (SBBS) relief from 01 April 2026, except where a) shooting rights are exercised solely for the purposes of deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control, b) crofts and c) all forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes.

In developing The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025, careful consideration was given to the concerns raised by the rural sector about the risk of unintended consequences for environmental management, protection of woodland and agricultural production. The regulations clarify that under category a) in the above paragraph, eligibility for SBBS relief, subject to rateable value thresholds, will not be removed for shootings and deer forests where shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or to agricultural production, or a combination of those purposes, subject to any deer shot being made available for human consumption as venison. It will also not be removed, subject to rateable value thresholds, from shootings or deer forests where no shooting right is exercised.

The Scottish Budget is decided by the Scottish Ministers and the legislation which provides for policies therein is subject to the Scottish Parliament processes.

I would also refer you to the answer to question S6W-43079 on 29 January 2026. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers

2. What consultation was undertaken in advance of this announcement?

No consultation was undertaken in advance of this announcement at the Budget on 13 January. However, this matter was discussed during the passage of the Land Reform (Scotland) Bill (see: Land Reform (Scotland) Bill | Scottish Parliament Website) and in developing regulations to implement this change, careful consideration was given to the concerns raised by the rural sector on the risk of unintended consequences for environmental management, protection of woodland and agricultural production. Further, all non-domestic rates policies are kept under review.

3. Was there any form of “impact assessment” relating to this change undertaken?

No Business Regulatory Impact Assessment relating to this change was undertaken. A Child Rights and Wellbeing Impact Assessment was undertaken and can be accessed at: The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2025

As explained above, in developing regulations, we have carefully considered the concerns raised by the rural sector on the risk of unintended consequences for environmental management, protection of woodland and agricultural production.

4. How much additional revenue is projected to be generated?

The Scottish Fiscal Commission, which is responsible for forecasting non-domestic rates income, has judged that the removal of some shootings and deer forests from eligibility for SBBS relief falls below their materiality threshold.

The Non-domestic rates relief statistics 2025 - gov.scot based on data as at 1 June 2025 showed that 7,740 shootings (this also covers deer forests) were in receipt of SBBS relief at a value of £3.6m. The valuation roll does not contain data on the types of activities that are carried out on shootings or deer forests and it is not therefore possible to estimate how much revenue will be generated from removing SBBS relief eligibility from certain shootings. Data for 2026-27 is expected to be available in autumn 2026.

5. What additional cost is associated with administering this change?

Local authorities are responsible for administering non-domestic rates including relief awards. It is expected that the cost of administering this change will form part of the routine costs of administration.

6. Can you confirm if it is local authorities that will require to administer this? If so, were they aware of this change prior to announcement?

As above, local authorities are responsible for administering non-domestic rates including relief awards. Local authorities are not informed of non-domestic rates policies announced in Budget beforehand and were not to Scottish Government’s knowledge aware of this change prior to announcement.

7. Can you briefly confirm how this will be applied to land - is it applicable to all agricultural land whether shooting activity takes place or not or only where there is shooting activity?

Agricultural lands and buildings are exempt from non-domestic rates and will therefore not be affected by the policy. Non-domestic property that is rateable and entered on the valuation roll as a shooting or a deer forest may potentially be affected, subject to whether it was previously eligible for SBBS relief (i.e. whether it met the individual and cumulative rateable value rules) and subject to whether the activity carried out at the property allows it remain eligible for SBBS relief.

Eligibility for SBBS relief will not be removed, subject to rateable value thresholds, from shootings or deer forests where no shooting right is exercised.

As noted above, individual local authorities are responsible for administering non-domestic rates including relief awards.

8. How will the nature of land use be assessed and who will do it?

Assessors are responsible for entering non-domestic property on the valuation roll. They follow applicable statute and case law in making their decisions on property valuations using available information. Local authorities are responsible for administering non-domestic rates including relief awards.

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