Sporting rates: What happens next?

 

 

Since the news broke that the Scottish Government had removed shoots and deer forests from the Small Business Bonus scheme in the Budget, the SGA has received communications from members on the next steps.

 

The SGA is engaging with Scottish Government officials on this issue and will continue to do so.

In the meantime, here are the next steps for members likely to be impacted by the loss of relief.

 

 

Process

 

In November, assessors will have sent properties a draft evaluation of their rates.

 

If any member wants to make a representation that their rates do not reflect the actual rateable value of their particular holding, they can do so by writing to assessors and making the case. This can lead to adjustments, if assessors feel there is good reason.

 

For example, there may be a reason why the landholding is unable to shoot such as an access path running through the ground which makes shooting unsafe.

 

On April 1^st 2026, properties will receive their final evaluation. If a member wishes to challenge the evaluation, they have 4 months to appeal.

 

Appeals can be made to the assessors, online. Please give as much information as possible and please answer all the boxes, otherwise you may receive an ‘incomplete application’ notification and have to start again, potentially delaying the process.

 

Loss of Small Business Bonus Scheme

 

 Prior to the Budget, if your property had a rateable value of under £20 000, you would have been eligible to receive relief, on a tapered scale, through the Small Business Bonus Scheme (SBBS).

 

If you had more than one property, the rate at which SBBS would have applied was if the combined rateable value was up to £35 000, with single properties being under £20 000.

 

With this relief now removed, we encourage members within those bandings to apply to their local council for the Small Business Transitional Relief.

 

This relief was introduced by the Budget to ease the transition from the loss of SBBS, by smoothing out the loss over a three year period.

 

Under the new transitional relief, rate payers will pay 25% of the increase to their net bill in year one (2026/27), 50% in 2027/28 and 75% in 2028/29.

 

This may temporarily soften the blow for some and members should apply if they feel they may be eligible.

 

Forms for applying will be available on your council’s website.