Exclusion of deer forests from Small Business Bonus Scheme and Fresh Start relief eligibility: FOI release

Information requested

In terms of the Small Business Bonus Scheme for 2026-27 how does the Scottish Government plan to determine if venison has entered or will enter the human food chain to allow deer forests to be eligible for rates relief?

Response

The exclusion of deer forests from Small Business Bonus Scheme and Fresh Start relief eligibility, with specified exceptions, is set out in The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026. One of these exclusion categories which remain eligible for relief, subject to meeting the other criteria for these reliefs, is deer forests on which-

(aa) 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, and

(bb) any deer shot are made available for human consumption as venison.

The regulations do not specify how these parameters are to be assessed. Local authorities are responsible for collecting and administering non-domestic rates including relief awards, in accordance with relevant legislation. They may request any information that they deem to be required to ensure that a given eligibility criterion for relief has been met.

Rating decisions may be appealed and reviewed internally by the council in the first instance and ultimately potentially judicially reviewed by the Court of Session.

You may wish to contact local authorities for further information on how they will individually determine that any deer shot in a given deer forest applying for relief, are made available for human consumption as venison, where relevant.

About FOI

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