Budget injustice for Scotland’s shoots?

For many years, shoots and deer management operations have benefited from the Small Business Bonus Scheme, which provides essential financial support in sectors where income can fluctuate seasonally and margins are often tight. Rates relief has helped businesses remain viable, absorb fixed costs during quiet periods and plan for long-term investment.

Crucially, it has also supported reinvestment in land management. Shoots and deer forests fund deer management, habitat restoration and conservation work while sustaining employment in gamekeeping, deerstalking, guiding and associated services. These activities underpin local economies in remote areas, supporting contractors, accommodation providers and hospitality businesses where alternative employment opportunities are limited.

New rules and financial impact

From April 2026, most of that support will be withdrawn. Under the new rules, sporting rates relief will apply only where land is used solely for deer management, environmental work or vermin control. In practice, most rural sporting businesses rely on a combination of activities to remain financially sustainable. The requirement for land to be used “solely” for one purpose does not reflect how land is managed in reality.

As a result, many businesses that previously qualified for full or partial relief will face full rates bills for the first time. Transitional relief will phase in additional liability over three years, but this does not address the underlying financial pressures facing shoots.

BASC estimates that shooting and stalking contribute £780million to Scotland’s economy and support thousands of jobs, many in remote communities where even a small loss of employment can have serious ripple effects. Beyond jobs, shoots invest heavily in habitat management, woodland creation, peatland restoration and predator control, delivering public benefits such as biodiversity gains and carbon sequestration.

Without relief, there is a risk that conservation and land management work will be scaled back or lost altogether. If private operators reduce their activity, public bodies may need to step in, shifting costs to taxpayers and potentially weakening outcomes currently delivered efficiently by rural businesses.

Industry response and political engagement

Survey data from BASC members highlights the scale of the issue. More than 61% reported undertaking two or more of deer management, vermin control and environmental management, meaning they would no longer qualify under the new “sole use” criterion. Three-quarters are currently eligible for the Small Business Bonus Scheme, with 92% below the £12,000 threshold for full relief. These are small enterprises, employing an average of six people in shooting-related roles.

In response, BASC has launched an e-lobby campaign urging the Scottish Government to reinstate sporting rates relief. Supporters are invited to sign an open letter to Shona Robison MSP (bit.ly/ratesrelief), arguing that integrated land use is inevitable in rural enterprises and that the “sole use” requirement is unrealistic. BASC is also engaging directly with ministers, with Jim Fairlie committing to examine the issue further during Stage 3 of the Natural Environment Bill.

The lack of consultation has added to concerns. The policy appeared in detailed budget documents without meaningful engagement with stakeholders or a published impact assessment. For a measure with far-reaching implications for rural Scotland, this represents a missed opportunity for constructive dialogue.

Budget rules removing business rates relief from sporting estates threaten jobs, conservation efforts and local economic stability