Non-Domestic Rates for Shootings and Deer Forests in Scotland

Members who are owners of land will have received a statutory form from the Assessors requiring them to identify and describe their land and, if appropriate, what sort of shooting or stalking has taken place in the past.  We are advising members to fill out these statutory forms to the best of their ability.  The eventual assessment will be based on the potential sporting rental value of the land rather than what current shooting activity takes place.  Sporting rates will apply regardless of whether shooting currently or historically has taken place on the land.  Any landowner deciding that shooting will now cease will not exempt themselves from sporting rates in the future.

The valuers do not have a valuation methodology established yet, nor has the poundage been set, so we do not know what rates bills will be.  However, we anticipate that many smaller properties will fall below the current exemption threshold of £10,000.

For further information please contact the office.

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