Small farms and landholdings face impact of removal of sporting rates relief

Press Release

Farms and land-based businesses face higher rates bills as a result of the Scottish Government’s decision to press ahead with plans to remove sporting rates reliefs without consulting the sector.

Scottish Land & Estates, the rural business organisation, commented after an evidence session by the Scottish Parliament’s Local Government, Housing and Planning Committee.

At the meeting, the government confirmed that it was not normal to consult when making changes to the Small Business Bonus Relief.

SLE said the impact of the decision to remove rates reliefs on sporting will be felt most keenly by family businesses and farms – not by large commercial shoots who do not qualify for an exemption anyway.

Stephen Young, Director of Policy at Scottish Land & Estates, said: “Thousands of rural businesses running small, informal and often non-commercial shooting activities – frequently undertaken alongside vital land management and biodiversity work – face the prospect of significant rates increases in the months and years ahead.

“Shooting plays a vital role in managing land in rural Scotland, often contributing towards biodiversity restoration, deer management, climate action and sustainable land use. There is a contradiction that as policymakers set ambitious targets on these issues, it is about to penalise the people who are actively delivering those positive outcomes on the ground.

“We have set out practical amendments to deliver sensible exemptions, including where game meat is harvested for food, where shooting rights are exercised only on an informal and non-commercial basis by owner-occupiers, and where sporting rights exist but are not exercised because no shooting takes place.

“Large commercial shooting operations are already paying rates on their activities, and it does not make sense that family-run rural businesses will now face additional pressures and are not eligible for reliefs available for most other small businesses in Scotland. These amendments can restore fairness, protect modest rural businesses and ensure the rating system supports responsible land management. 

“Many of these farms and landholdings are only undertaking vermin control or control of birds such as geese and pigeons. For small owner-occupied farms already operating on tight margins, facing rising costs and volatile returns, this additional liability is simply not absorbable without cutting back other activities. It also comes at a time when diversified rural businesses such as self-catering are being hit with higher business rates and in some cases, losing the protection of the Small Business Bonus Scheme.”