Chamber and committees

Forestry and Land Scotland (FLS) is the executive agency which manages Scotland’s national forests and land. The majority of deer management on land owned by the Scottish Government is undertaken by FLS. Alongside land owned by the Scottish Government, public bodies also manage deer on public land they are responsible for. This includes NatureScot and Scottish Water. Further detail on the deer management activities of these organisations is set as follows.

Forestry and Land Scotland

The number of deer culled on Scotland’s National Forests and Land (SNFL) 640,000 hectares in each of the last five complete culling seasons is as follows:-

We do not hold this information.

Deer numbers in forested or woodland environments are very difficult to estimate due to dense cover and the mobile nature of deer.

Forestry and Land Scotland (FLS) is the executive agency which manages Scotland’s national forests and land. The majority of deer management on land owned by the Scottish Government is undertaken by FLS. Alongside land owned by the Scottish Government, public bodies also manage deer on public land they are responsible for. This includes NatureScot and Scottish Water. Further detail on the deer management activities of these organisations is as follows.

Forestry and Land Scotland (FLS)

FLS estimate Scotland’s National Forests and Land’s (SNFL), deer population to be around 130,000 deer. This estimate is based on culling data. The break-down by species is as follows:

Local Authorities are democratically accountable to their local communities for the service outcomes they deliver. As independent corporate bodies, local authorities are responsible for managing their own budgets and allocating the total financial resources available to them on the basis of local needs and priorities in line with their statutory obligations and a small number of jointly agreed national priorities.

The Local Government Benchmarking Framework (LGBF) is a high-level benchmarking tool designed to support senior management teams and elected members to ask questions about key council services. The LGBF, which is run by the Improvement Service on behalf of the Society of Local Authority Chief Executives and Senior Managers (SOLACE) (Scotland), helps councils compare their performance against a suite of efficiency, output and outcome indicators that cover all areas of local government activity.

All new policy commitments or changes to existing policy, that have a financial impact on local government, must be approved through the formal financial governance process which requires agreed recommendations from the joint Scottish Government and COSLA Officers’ Settlement and Distribution Group and political agreement from Scottish Ministers and COSLA political Leaders.

The Scottish Government also publish the Scottish Local Government Financial Statistics (SLGFS) annually that provides a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.

The Scottish Government own 126 bulls to operate the crofting cattle improvement scheme, however for the majority of the year these bulls are kept on crofters own holdings.

We do not hold information on the numbers of livestock owned and managed by our farm and croft tenants.

Forestry and Land Scotland (FLS) is the executive agency which manages Scotland’s national forests and land. The majority of deer management on land owned by the Scottish Government is undertaken by FLS. Alongside land owned by the Scottish Government, public bodies also manage deer on public land they are responsible for. This includes NatureScot and Scottish Water. Further detail on the revenue these organisations have received from deer management activities is as follows.

Forestry and Land Scotland

FLS income from deer carcasses, the associated bye-products and fees from leases/permissions for recreational stalking, has amounted to:

2020 £22244.75

2021 £17596.71

2022 £18675.86

2023 £34395.19

2024 £35329.33

Forestry and Land Scotland (FLS), is the executive agency which manages Scotland’s national forests and land. The majority of deer management on land owned by the Scottish Government on behalf of the nation is undertaken by FLS. Alongside land owned by the Scottish Government, public bodies also manage deer on public land they are responsible for. This includes NatureScot and Scottish Water. Further detail on the deer management activities of these organisations is as follows.

Forestry and Land Scotland

FLS collects data, on a daily basis, for each deer culled on SNFL by its Wildlife Rangers and contractors, and on a monthly basis for recreational stalkers.

The data collected includes; species, sex, whether adult, yearling or juvenile, lactating females or whether a foetus is present, the presence of disease, the date, time, location (6-figure grid reference) and forest structure in which the deer was shot, whether it was shot by an FLS ranger, contractor or recreational stalker, shot placement, the larder in which the carcass was processed/chilled and length of time in the larder, carcass weight, whether shot under out of season or night shooting authorisation, and the end-use of the carcass (ie private sale, sold to venison dealer or is for domestic use by recreational stalker).

NatureScot

In addition to the annual cull data that NatureScot collects they also make regular and frequent assessments of deer populations on the NNRs it manages. This is done on a priority basis with the larger NNRs where deer management is a priority They use a range of techniques including; helicopter, drone and foot counts as well as dung counting. They also undertake Herbivore Impact Assessments to better understanding the impacts of the deer on the vegetation and habitats.

Scottish Water

Scottish Water does not monitor or keep records of deer numbers on their operational property, the data they do collect relates only to their rural catchment estate in East Grampian and is provided in the answers to S6W-34627 and
S6W-34630 on 26 February 2025.

All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers

The Scottish Government has taken a progressive approach to the overall arrangements for Land and Buildings Transaction Tax, prioritising support for first-time buyers and home movers while raising vital revenue to support public services.

The Scottish Fiscal Commission has forecast that increasing the rate of the Additional Dwelling Supplement will raise an additional £32m in 2025-26. The Scottish Fiscal Commission assume that half of those Additional Dwelling Supplement transactions which do not proceed will be replaced by first-time buyer and home mover transactions in 2025-26 and that this will increase to three-quarters from 2026-27 onwards.

The priorities set out in the Tax Strategy will enable us to deliver tax policy which considers the whole tax system, informed by a programme of evidence, evaluation and engagement.

We closely monitor the impacts of our policy decisions on taxpayers, businesses, and the economy using a range of evidence such as real time economic data, formal evaluations and engagement with stakeholders, including the business community.

We have also funded HMRC to produce two separate pieces of analysis, a longitudinal dataset and a behavioural study, measuring the impact of our Income Tax policies on behaviour change, both published April 2024.

Since the introduction of Scottish Income Tax more taxpayers have come to Scotland than have left with net inflows averaging almost 4,200 per year. In 2021-22, the latest year of data, net migration of taxpayers was positive across all tax bands and almost all age groups.

In line with commitments in the Tax Strategy, we will publish further research on the impacts of Scottish Income Tax policy on businesses and competitiveness in Scotland in 2025. We will also evaluate the impact of changes to Income Tax in 2023-24 and 2024-25 once outturn date is available.