Small Business Rate Relief

As you will likely know, the Scottish Government announced in its recent budget that small business rate relief will cease for sporting interests on 1st April 2026, with a graduated introduction of 25% in the first year, followed by 50% and 75% in the second and third years, respectively.

Only shoots and deer forests that solely carry out deer management, environmental management, or vermin control will be eligible for the previous bonus scheme.  There are realistically few places that conduct these activities solely.

There was no consultation with rural representatives, and this came as a genuine surprise.  That indicates the level of disregard Scottish Ministers have for rural communities, no matter what they proclaim in public.  This will have a significant impact on rural communities, which rely on sporting activities.  Please remember that these very Ministers rely on votes cast in May 2026.  Don't forget instances like this.

With our partners in RELM, we are actively seeking clarity on the decision-making process and on what is proposed.  At this time, there is little to further report, but we will keep you updated with progress.