Shooting tax in scotland

[slider]

Also let's be realistic here, the amount of tax raised from this is negligible

Its worse than that. I am aware of an FOI that was submitted to Borders Council, which identified the average rates income from sporting was about £80k per year. It will cost a heck of a lot more than that to administer the scheme!
I do agree that the Green and anti field sports agenda is pushing this change but I also think there is pressure from Regional Authorities to close the funding gap.

 

[HonestJohn]

The appeal process was against the rateable value. The process was completed a number of years ago and the RV is now estblish on all land.
Until now people have been able to apply for a rates exemption for the rates levies against thst RV.
What is happening now is that the Govt are proposing to remove that exemption. It will all be down to how they define the exemption where the land is purely used for deer management, vermin control or environmental benefit.
At the end of the day that definition will be black and white.
I suspect deer control will be OK where there is no paid lease and game shoots will be fcuked.

I believe in reading that deer stalking whether free or leased is irrelevant, the consideration whether the relief is granted is determined by if it’s solely for deer stalking / control / environmental protection

 

[muddy42]

No, the window for appeals closed five years after the tax was introduced.

Regards

JCS

Yes but surely there will be a chance to try and appeal to fit into this new exemption, for solely deer management etc?

Lots of land is yet to appear on the sporting rates register, surely they have a right to appeal?

 

[slider]

I believe in reading that deer stalking whether free or leased is irrelevant, the consideration whether the relief is granted is determined by if it’s solely for deer stalking / control / environmental protection

Don't believe what you read until the rules are written. The question thst has yet to be answered is when is it "purely" deer management

There is currently a lot of conflict within Scottish Government, with Cabinet Secretary Marie Gougeon admitting that this has been introduced due to a prior commitment to the Green Party and other senior MSP expressing serious concern on the negative impacts this may have on deer management.
The removal of rates relief is not a forgone conclusion. Although I suspect game shoots are on a much trickier wicket.

 

[shakey jake]

I Havent read any info, so willing to be proved wrong. Sporting tax shouldnt be applied to pest control, if you charge a land owner to control their rabbits and deer, would that save them a tax bill and keep money in the right area

 

[slider]

Yes but surely there will be a chance to try and appeal to fit into this new exemption, for solely deer management etc?

Lots of land is yet to appear on the sporting rates register, surely they have a right to appeal?

The definition of what is purely deer management will be pretty clear when it is actually made.

I dont think there is much land, with sporting potential, that is not already on the valuation roll. I certainly don't know of any

 

[Tikka 270]

SNP is trying to recover the costs of all the contractors on FLS ground. FLS is receiving in year to March 2025 received government grants of £25m. Details in their annual report

https://forestryandland.gov.scot/media/urhh3if5/fls-ara-fy-24-25-dec-2025.pdf

Income from Forestry operations is about £100m of which venison sales are £1.5m with 95% of sales going to one customer on a 5 year contract. Cull target is about 40,000 deer in the year. No details exactly what is spent on deer management is shown in the accounts.

However public bodies have to publish payments of over £25,000 to 3 rd party contractors. So in their Corporate Expenditures Reports

https://forestryandland.gov.scot/media/5sdi1kyw/25k-invoices-2024-2025.xlsx

You will see outlined each month a whole series of payments of £25k. You will see a good number for “Deer Management Control” and in the year to March 2025 these amount to £4.8m. Bear in mind that this only shows payments of over £25k, there is no reporting of how much has been spent invoices in smaller amounts.

There is also a requirement to publish details tenders that have been awarded and completed

https://forestryandland.gov.scot/media/4tvp4p2i/fls-annual-procurement-report-2024-2025-1.pdf

Appendix 2 makes interesting reading, especially

£343,720 to provide consulting on - “How can we help Wildlife Rangers identify the exact location of every animal larger than 5 kilograms in a specified area in real time, in order to improve forest management and ecological restoration?”

So you wonder where your tax money goes?

How on earth has this become another opportunity to bash contractors

 

[HonestJohn]

The definition of what is purely deer management will be pretty clear when it is actually made.

I dont think there is much land, with sporting potential, that is not already on the valuation roll. I certainly don't know of any

Plenty places I shoot that checking the Scottish assessment site, are not registered for any shooting rights activities

 

[CAVHUNT]

Reloader708 said Q Its like paying tax on income you could potentially make. UQ.

That is exactly what our Federal Labor government is planning for us Aussies.

 

[Heym SR20]

How on earth has this become another opportunity to bash contractors

Not bashing contractors. I am bashing the SNP government for waisting tax payers money, and then having to tax even more to make up the shortfall.

 

[cooksey]

So does this mean I can get in on some of these ground free loafers have been having by offering to pay the rates on the land

 

[Heym SR20]

FLS is a public corporation owned by the Scottish Ministers. Yes it has some role in providing access to its estate to members of the public, but in terms of its timber business it is a direct competitor to the private sector. Indeed in all other matters its in direct competition to the private sector in terms of other access to amenities use. FLS gets big grants from Government for putting in bike tracks and then running the likes of Glen Tress. But what about private sector getting similar assistance.

Coming back to deer, FLS has created a monopoly with a single customer for its venison, especially given the pricing. Most other game dealers don’t have the ability to acquire venison at those sorts of prices.

Doesn’t matter is FLS spends several million on contractors shooting all the deer. If they go over budget, government grant picks up the slack.

Private sector has lost its venison market, land close to FLS have lost their deer so can no longer run deer stalking businesses- they simply don’t have the deer.

Now sporting rates are being applied to all in the private sector, which is just another cost to the whole system.

If FLS is really an arms length corporation it absolutely should be paying the sporting rates so that it is a level playing field for all. Where they have shooting leases with syndicates they should be passing the cost of those rates to their tenants.

In just the same way as all of us stalking in the private sector will be facing the burden of these rates from the bits of ground that we stalk on whether its commercial forestry or a small farm or croft.

 

[rem284]

If the government is serious about reducing the deer population they need to make it financially workable and not financially penalised.

It seems like they are wanting to charge a tax on what might be rather than actuals.

 

[Heym SR20]

If the government is serious about reducing the deer population they need to make it financially workable and not financially penalised.

It seems like they are wanting to charge a tax on what might be rather than actuals.

So I have a bit of land where i look after the deer. We shoot about three a year - low population of deer in the area thanks to FLS contractors shooting everything on the neighbouring land.

Farmer has just received a sporting rates assessment of £1,500.

The same scenario will be happening across Scotland.

Edit: Bear in mind that Sporting Rates are based on the Sporting potential of the land as assessed by someone in the council with a rate based on per Ha and the type of land use. The rates have to be paid regardless of whether or not sporting potential is actually utilised.

Over the last few years I know that many shoots have never got going again post COVID, Brexit and Bird Flu. Costs have risen and demand is not there. However I suppose many land owners will start reusing the sporting potential given that they have to pay the rates regardless.

Big question - will all the rewilding have to pay sporting rates. Certainly excellent potential for sporting use. If they don’t then that really begs the question as to how they get away with it, as plenty of other land will still have to pay regardless of whether or not they choose to use the sporting potential.

 

[rem284]

So I have a bit of land where i look after the deer. We shoot about three a year - low population of deer in the area thanks to FLS contractors shooting everything on the neighbouring land.

Farmer has just received a sporting rates assessment of £1,500.

The same scenario will be happening across Scotland.

Och

 

[Reloader708]

So I have a bit of land where i look after the deer. We shoot about three a year - low population of deer in the area thanks to FLS contractors shooting everything on the neighbouring land.

Farmer has just received a sporting rates assessment of £1,500.

The same scenario will be happening across Scotland.

Unfortunately someone's gonna have to pay it!
Farmers cant stand this, you shouldn't.
Its a big **** show!

 

[Heym SR20]

Unfortunately someone's gonna have to pay it!
Farmers cant stand this, you shouldn't.
Its a big **** show!

Quite

 

[Chris Richardson]

So I have a bit of land where i look after the deer. We shoot about three a year - low population of deer in the area thanks to FLS contractors shooting everything on the neighbouring land.

Farmer has just received a sporting rates assessment of £1,500.

The same scenario will be happening across Scotland.

Edit: Bear in mind that Sporting Rates are based on the Sporting potential of the land as assessed by someone in the council with a rate based on per Ha and the type of land use. The rates have to be paid regardless of whether or not sporting potential is actually utilised.

Over the last few years I know that many shoots have never got going again post COVID, Brexit and Bird Flu. Costs have risen and demand is not there. However I suppose many land owners will start reusing the sporting potential given that they have to pay the rates regardless.

Big question - will all the rewilding have to pay sporting rates. Certainly excellent potential for sporting use. If they don’t then that really begs the question as to how they get away with it, as plenty of other land will still have to pay regardless of whether or not they choose to use the sporting potential.

Welcome to socialism

 

[Huntersforge]

I can foresee a few awkward conversations coming up between landowners and stalking tenants

 

[HonestJohn]

I can foresee a few awkward conversations coming up between landowners and stalking tenants

Already having them. Definitely shedding 2-3 of my leases if this goes ahead from 1/4

Sad really, but I’m not going to remortgage to keep shooting grounds, it’s not that important.