Removing Scottish sporting rates relief risks rural jobs and conservation - BASC

BASC has warned that a Scottish Government budget decision to end small business rate relief for shoots risks serious consequences for Scotland’s rural economy, tourism and biodiversity.

Under planned amendments to non‑domestic rates, the small business rate relief currently available to some sporting organisations will be changed. Only shoots and deer forests that carry out deer management, environmental management or vermin control will be eligible, where these activities are undertaken ‘solely’.

As most shoots carry out a combination of these activities, they will no longer be eligible for rate relief.

BASC warns that important conservation work, such as habitat restoration, woodland planting or wetland creation, will be put at risk. Small and medium shoots would instead have to foot the bill for sporting rates with no relief.

BASC’s natural capital assessments underline the scale of what is at risk. They show that shooting provides Scotland with carbon, health, wellbeing, food, and recreational benefits valued at more than £246 million annually. This includes an estimated £29 million in carbon sequestration resulting from woodland creation and management linked to gamebird shooting.

BASC also warns that the increased rates bill risks rural employment, with potential impacts on gamekeepers and deer managers.

The organisation has criticised the Scottish Government for ending rate relief without any prior consultation with the sector. It is now seeking urgent clarity on the proposals.