Holyrood has been criticised by rural groups for unfairly stripping shoots and deer forests of rates relief.

Shoots and deer forests with low enough rateable values (£20,000 or less) were eligible for the Small Business Bonus Scheme, providing relief for business rates bills, but the Scottish Government this week (13 January) made an unexpected announcement that this would no longer be the case, and that they are set to lose eligibility for the scheme as of April 1 2026.

The announcement, made as part of the 2026 Scottish Budget, came unexpectedly, and seemingly without either explanation or any form of consultation with rural groups and affected parties.

From April 1, affected businesses will be eligible for a transitional relief that will phase the loss of the benefit over three years, but it comes as little consolation to business owners who will see bills rise. Rate payers will pay 25% of the increase to their net bill in 2026/27, 50% in 2027/28 and 75% in 2028/29.

Shooting sports activity, including conservation, contributes £780m to the Scottish economy each year. The changes risk jeopardising this contribution, and could cause serious damage to the rural economy.

Some shoots and deer forests are exempt from the loss of relief, but only those where the sole purpose of the shoot is deer management (including to prevent damage to woodland or to agricultural production), environmental management, or vermin control.

Jake Swindells, Director of Scottish Countryside Alliance, said:

"To withdraw eligibility for this scheme from shoots and deer forests that currently benefit from the relief, without any form of consultation with rural groups and those affected, is deeply regrettable.

“While the three year transitional period will be of some help, it remains the case that the Scottish Government are unfairly targeting a legitimate sector of small businesses, without explaining why. These changes could cause huge damage to the Scottish rural economy, and the loss of many jobs in the sector."