The change was announced today (13th Jan, 2026) as part of the Scottish Budget.
From April 1st 2026, operators currently eligible for the Small Business Bonus Scheme will be eligible for a transitional relief which phases the loss of the benefit, over three years.
The unexpected announcement will impact shoots and syndicates which have been eligible for Small Business Bonus Scheme reliefs following the introduction of sporting rates which were brought in by the 2016 Land Reform Act.
Since 2017, shootings and deer forests have been entered onto the non-domestic valuation roll for the payment of rates, like other properties.
However, those with low enough rateable values (£20 000 or less) were eligible for the Small Business Bonus Scheme, thereby lowering rates bills.
As of 1st April, that relief will disappear *.
Instead, a Small Business Transitional Relief will be introduced, to phase out the previous relief over three years.
Under the new 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.
The news will be a blow to smaller shoots and the SGA are ready to advocate for affected members.
*Shoots which will be exempt from the loss of the Small Business Bonus Scheme are those where the sole purpose of the shoot is deer management to protect woodland, agriculture, environmental management or vermin control.
Crofts and agricultural tenancies will also be exempt.
