Rates relief has enabled businesses to invest in long-term land management rather than focusing solely on short-term revenue. Budget Change for 2026–27 • From 1 April 2026, sporting rates relief will be restricted to land used solely for deer management, environmental management and vermin control. • Deer forests are now eligible for sporting rates relief if venison enters the human food chain. 1 • Smaller sporting properties carrying out deer management may qualify for relief via a graded system based on rateable value. • Full relief has not been restored for mixed-use or integrated estates that combine shooting, conservation, and tourism activities, leaving many businesses exposed to higher non-domestic rates. • While transitional relief will phase in the impact over three years, BASC Scotland considers this a temporary mitigation that does not address the underlying structural change to eligibility.