Rachael Hamilton MSP has learnt that invoices for the reintroduction of non-domestic shooting rates are being delivered to those not liable to pay. It is understood only 3 out of 1,050 businesses in the Scottish Borders are liable to pay.
However, valuations take account of all shootable species including those that would not normally be termed sporting. For example, someone has received a valuation notice of nearly £500 for shooting feral pigeons in a barn using an airgun.
Those liable to pay are those who exceed the £15,000 threshold for 100% relief via the Small Business Bonus Scheme. However, it has come to light that invoices are being distributed to those are who fall well under the threshold, as the relief is not granted automatically and must be applied for.
Rachael Hamilton MSP has previously described the Scottish Government’s reintroduction of shooting rates as a costly and time wasting farce.
The reintroduction of shooting rates was approved by the Scottish Parliament when it passed the Land Reform (Scotland) 2016 bill. The Scottish Conservatives repeatedly sought to remove the reintroduction of shooting rates from the bill and voted against the bill when presented before Scottish Parliament at the final stage.
The new model to calculate shooting rates has received criticism. Strutt & Parker, a UK property Partnership, has described the calculation to determine shooting rates – based on a comparative area basis as: ‘a blunt method of calculation and bears no relation to the activity on the ground – or lack of it’.
Those with a rateable value of less than £15,000 are currently exempt from the tax under the Small Business Bonus Scheme (SBBS). The relief threshold takes into account all business interests including income from diversification activities, renewables and holiday lets. Those who do not agree with their rateable value for shootings have six months to appeal to the Scottish Assessors.
Rachael Hamilton MSP for Ettrick, Roxburgh and Berwickshire said: ‘I’ve said before the reintroduction of shooting rates is a costly and time wasting farce. And now we learn that this situation is becoming even more farcical with those that should not be billed getting billed. This risks confusion, creates anxiety and will waste everyone’s time even further.
‘The current model to calculate shooting rates is not fit for purpose. The model used is not applicable and transferable to these types of agricultural businesses.
‘The reintroduction of shooting rates needs to be rethought. And when I say rethought I mean scrapped. It’s heavy-handed, ideologically driven legislation that will do more harm than good. It’s time for the city-centric Scottish Government to support all our land-based industries.’
Julia Stoddart, Head of Policy at the Scottish Association for Country Sports, said: ‘There are many reasons why the reintroduction of non-domestic rates on shooting rights is illogical. Other land-based enterprises such as forestry and agriculture continue to benefit from significant tax breaks, while shooting activities such as pest control and deer management undertaken by ordinary rural people are now taxed at 46.6 pence in the pound.
'In many cases area-based valuations appear to have been misapplied, resulting in incorrect rateable values that need to be appealed. If the SBBS relief is removed, thousands of people will need to find the money to pay tax on activities that often generate no tangible income. Implementation and management of the scheme is likely to cost more than it will generate in tax revenue; as Rachael Hamilton says, this part of the Land Reform Act is an ill-conceived embarrassment.’