Rates relief clarification welcome but concerns remain

- Latest news

March 31, 2026

BASC has welcomed new Scottish Government guidance clarifying the application of sporting rates relief. The announcement followed sustained pressure from BASC and a member-led campaign that saw more than 1,300 people sign an open letter to ministers calling for the original proposals to be reconsidered.

However, BASC warned that uncertainty would remain for many farms and small sporting businesses until non-domestic rates guidance is implemented at local level.

A Local Government finance circular issued by the Scottish Government confirmed that shooting and deer forests are not automatically excluded from Small Business Bonus Scheme relief where sporting activity takes place.

Instead, properties may still qualify where sporting rights are exercised for environmental management or to prevent damage to woodland or agriculture, including where deer are taken for human consumption as venison.

The guidance states: A shooting or deer forest is not automatically ineligible for Small Business Bonus Scheme relief if sporting or commercial shooting is carried out on the property. It may be eligible if one or more of the above exceptions is met.

Previous warning

BASC had previously warned that restricting relief to shoots or farms that carried out only one of the following – deer management, environmental management or pest control – failed to reflect how land is managed in practice and risked penalising those which deliver more than one environmental benefit.

While the updated guidance offers some reassurance, the organisation said key questions remain over how consistently the rules will be applied through local valuation boards and whether all qualifying activity will be recognised.

BASC will continue to monitor the revised small business rates relief changes as they are implemented from 1 April.

BASC Scotland Director, Peter Clark, said: “We welcome this step forward, which reflects concerns raised by BASC and our members about how the original proposals would work in practice, however it’s now the guidance’s application which will be under the spotlight.”

Issue not fully resolved

“This does not fully resolve the issue, as it will now be down to local valuation boards to ensure consistency and clarity. Many small shoots, syndicates and rural sporting businesses will still face uncertainty over eligibility and potential increased costs.

“Shooting contributes around £340 million annually to Scotland’s economy and supports around 5,600 full-time equivalent jobs, with the wider sector worth an estimated £780 million. Any policy affecting sporting rates must properly recognise that contribution.

“We will continue to engage with government and local valuation boards to ensure the guidance is applied fairly and that the full value of sustainable shooting is reflected in future policy.”

If BASC members have any concerns, they can contact BASC Scotland