Shoots stripped of sporting rates relief

Change buried in 154-page Scottish Budget document

Small shoots across Scotland face higher tax bills after the Government quietly removed them from a business rates relief scheme. The change was announced in the 2026/27 Budget on 13 January but did not appear in finance secretary Shona Robison’s statement to Holyrood or the Government’s news release – only in the full, 154-page budget document.

From April, shoots and deer forests will lose access to the Small Business Bonus Scheme (SBBS), which has reduced their rates bills since they became liable for sporting rates in 2017.

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‘Solely’ deer management exemption set to catch out conservation work

Only shoots whose rights are exercised solely for deer management to prevent damage to woodland or agriculture, environmental management or vermin control will keep their relief. Crofts and agricultural tenancies are also exempt. But the word “solely” is expected to prove decisive. Any shoot combining these activities will lose its relief, meaning those doing the most diverse conservation work are likely to be hit hardest.

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Family farms and non-commercial shoots among those affected

Scottish Land & Estates (SLE) warned that the policy would affect family farms and landholdings as well as sporting businesses, including cases where little or no commercial shooting takes place. It said any land where sporting rights exist could be liable for sporting rates, regardless of whether shooting is actively carried out. 

In evidence to MSPs, SLE highlighted the case of a small livestock farm in Orkney that uses contractors to control damaging goose populations. Because geese are not classed as vermin under the new rules, the farm would lose SBBS relief, despite the work being essential to protect grazing land and food production.

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Rates increases to be phased in over three years

In an attempt to soften the blow, the Government will phase in the increased rates bill over three years. Shoots will pay a quarter of the rise this year, half next year and three-quarters from 2028/29.

Stephen Young, SLE policy director, said the phased transition “may offer some short-term reassurance, but it still leaves many businesses facing substantial increases in rates bills over the coming years”, adding that it would put pressure on jobs and long-term viability. Chief executive Sara-Jane Laing spelt out the impact, warning the changes would result in “new rates bills of tens of thousands of pounds a year – costs many family-run businesses simply cannot absorb”.

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Rural organisations criticise lack of consultation

The Government’s lack of consultation on the change has also been heavily criticised. “To withdraw eligibility for this scheme from shoots and deer forests that currently benefit from the relief, without any form of consultation with rural groups and those affected, is deeply regrettable,” said Scotland Countryside Alliance’s Jake Swindells. “The Scottish Government [is] unfairly targeting a legitimate sector of small businesses, without explaining why.”

The Scottish Gamekeepers Association said it is engaging with Government officials and has uploaded guidance to its website outlining next steps for those affected. It says shoots will have received draft evaluations of their sporting rates in November and have until 1 April to challenge them. After that, there is a four-month appeal window.