Removing Scottish sporting rates relief risks rural jobs and conservation

BASC has warned that a Scottish Government budget decision to end small business rate relief for shoots risks serious consequences for Scotland’s rural economy, tourism and biodiversity.

Under planned amendments to non‑domestic rates, the small business rate relief currently available to some sporting organisations will be changed. Only shoots and deer forests that carry out deer management, environmental management or vermin control will be eligible, where these activities are undertaken ‘solely’.

As most shoots carry out a combination of these activities, they will no longer be eligible for rate relief.

BASC warns that important conservation work, such as habitat restoration, woodland planting or wetland creation, will be put at risk. Small and medium shoots would instead have to foot the bill for sporting rates with no relief.

BASC’s natural capital assessments underline the scale of what is at risk. They show that shooting provides Scotland with carbon, health, wellbeing, food, and recreational benefits valued at more than £246 million annually. This includes an estimated £29 million in carbon sequestration resulting from woodland creation and management linked to gamebird shooting.

BASC also warns that the increased rates bill risks rural employment, with potential impacts on gamekeepers and deer managers.

The organisation has criticised the Scottish Government for ending rate relief without any prior consultation with the sector. It is now seeking urgent clarity on the proposals.

BASC’s Scotland director, Peter Clark, said: “Removing small business rate relief for sporting rates risks undermining their financial viability at a time when rural businesses are already facing significant economic pressures.

“Most shoots across Scotland do not ‘solely’ carry out one of the criteria for claiming rate relief; they undertake a multitude of wildlife management practices, which all contribute to thriving biodiversity and habitats.

“For many there will be a phased transitional relief plan put in place over three years, but that will be of little consolation to those facing the impact of this change.”

“We are urging the Scottish Government to immediately engage with BASC and other stakeholders who are affected, to ensure that sporting rights are supported fairly within the non‑domestic rates system. If the proposals remain unchanged, the consequences for biodiversity, nature and rural communities could be severe.” 

Read more news and updates from BASC Scotland here.