Chamber and committees

During Stage 3 of the Land Reform (Scotland) Bill Scottish Ministers committed to explore how non-domestic rates reliefs, particularly Small Business Bonus Scheme relief, can be better targeted.

Following consideration and engagement through the budget process, the draft Budget for 2026-27 set out that shootings and deer forests will be excluded from eligibility for Small Business Bonus Scheme relief and Fresh Start relief, with prescribed exclusions. For example, where shooting rights in shootings or deer forests are exercised solely for the purposes of environmental management, eligibility for Small Business Bonus Scheme will be maintained.

The Scottish Fiscal Commission, which is responsible for forecasting non-domestic rates income, has judged that the removal of some shootings and deer forests from eligibility for the Small Business Bonus Scheme falls below their materiality threshold.

To support deer management we have provided funding via pilot projects over the last few years intended to trial methods of supporting deer management and will continue to consider how we best provide support to deer managers directly.

We are aware of the concerns raised by the rural sector and will ensure these concerns are considered before the regulations are laid, to come into force, on 1 April.