The Scottish Government has partially reversed its decision to remove business rates relief from sporting operations, following sustained pressure from rural organisations and industry stakeholders. However, representative bodies have warned the revised measures leave significant parts of the sector facing continued uncertainty.
The original change, introduced within a 154-page Budget document by finance secretary Shona Robison MSP without prior consultation, prompted strong opposition across rural Scotland. More than 1,300 people signed an open letter organised by BASC calling on ministers to reconsider the policy.
Under secondary legislation introduced on 13 February, deer forests can once again qualify for relief where shooting rights are exercised for a combination of environmental management and land protection purposes, rather than a single defined activity. The amendment addresses concerns that the previous wording would have penalised estates managing land for multiple outcomes simultaneously.
Relief has also been extended to estates and farms that ensure deer harvested on their land enter the food chain as venison. Deer forests where shooting rights are not actively exercised now also qualify, aligning them with crofts and agricultural holdings that had already received reassurance under earlier provisions.
The level of relief available will continue to depend on a property’s rateable value, assessed according to the scale of the operation. Smaller holdings are expected to pay no rates, with relief gradually reducing for larger properties.
Despite the changes, low ground shoots remain excluded from the revised exemptions. Businesses focused primarily on gamebird shooting, along with family farms and owner-occupied land where shooting forms part of a wider rural enterprise, continue to face increased costs under the new framework.
BASC Scotland director Peter Clark welcomed the Government’s move but said further action was required. “The strength of feeling demonstrated through our campaign and open letter made clear that this policy was causing serious alarm across rural Scotland,” he said.
“However, this adjustment does not go far enough. Many small shoots and sporting businesses remain exposed to increased costs and continued uncertainty.”
The Scottish Gamekeepers Association described the revised position for deer forests as a sensible outcome but has written to public finance minister Ivan McKee seeking further changes for low ground shoots, which remain outside the amended exemptions unless deer harvested there enter the food chain.
Scottish Land & Estates is also calling for the food production exemption to be widened beyond venison to include other game meats. Meanwhile, Tom Turnbull, chairman of the Association of Deer Management Groups, welcomed the clarification for deer managers but warned that how assessors interpret the updated wording in practice would be critical for the sector.
Industry organisations have indicated they will continue engaging with ministers as discussions over rates relief and the long-term sustainability of rural sporting businesses progress.