This is a significant breakthrough for the sector following constructive engagement on the issue with Ministers and MSPs.
The SGA and other stakeholders have been speaking to government officials since Shona Robison’s shock announcement in the draft Budget that shoots and deer forests were to be removed from eligibility for Small Business Bonus Scheme reliefs.
Ilogical
That surprise move shocked many of our members and the SGA made the case just days later to Minister Jim Fairlie and officials that it was illogical for the Government to be seeking to incentivise deer management whilst at the same time removing a key pillar of support.
Those arguments have now been heard, and, in the case of deer forests, rates exemptions will be reinstated (with conditions) by secondary legislation – an important step by Scottish Government.
Graded reliefs
Properties with rateable values up to £20 000 will be eligible for graded reliefs if deer being harvested are collected by game dealers for consumption or if the venison produced is made available to be processed compliantly for local sale or use.
This re-aligns once again with Scottish Government policy direction which is to see venison become a ‘national resource’, something first championed by the SGA in its 10 year Deer Vision way back in 2019, see: https://www.scottishgamekeepers.co.uk/deer-vision/
Properties under a rateable value of £12 000 will be eligible for 100% relief whilst there are percentage reliefs for properties with values under £15k and £20k bandings.
Work on-going
The SGA has written to Public Finance Minister Ivan McKee regarding low ground shoots, making the case that they, too, face huge uncertainty over the rates change.
Importantly, if any deer shot on low ground shoots are made available for the human food chain, reliefs would apply to them also.
The other conditions under which reliefs will apply is where lands are used solely for deer management for an environmental purpose or for woodland or agricultural protection or a combination of all.
Also, if lands are listed for sporting purposes but no sporting right is utilised, exemptions will apply.
'Sensible'
“This is a sensible step by Scottish Government and will allay a lot of the fears caused by the draft Budget announcement that rates reliefs were to be removed,” said SGA Vice Chairman and Deer Group member, Peter Fraser.
“We made it very clear to Minister Jim Fairlie that there was no explicable reason to seek to incentivise more deer management in Scotland, to meet biodiversity and climate targets, whilst removing vital support with the other hand.
“Those arguments by ourselves and the sector, as a whole, have been recognised and we appreciate the engagement with the Minister and officials.
“In short, this could make the difference between some operators being able to continue and not. At a time when Scotland needs more deer managers, not less, this is the correct course of action.
“We will continue to engage on behalf of other shoots.”
The new secondary legislation can be found, here: https://www.legislation.gov.uk/ssi/2026/68/part/2/made
