The re-introduction of sporting rates to Scotland comes after a 22-year break. This is the subject of many inquiries received by the union’s Highland regional manager, Ian Wilson.
The exemption on sporting rates was removed by the Land Reform (Scotland) Act 2016. This allowed Scottish Assessors to re-enter shooting rights and deer forests into the valuation roll as of April 1, 2017.
Perhaps one of the main points when the assessment rates notice arrives from your local assessment office is to read through it fully.
The rate notice shows the rateable value the assessors have applied to your property – this is not the amount which will be payable.
A separate bill from your local authority will be issued stating what payment is due.
Members need to query how their assessed value is arrived at so as to ensure that only land they hold the sporting rights over is included in their valuation.
Rented land rights are often retained by landowners, and also in a few cases land could have been purchased with sporting rights retained by the previous owners.
Within a six-month period from the receipt of your rates notice you can appeal the notice. This should be done via the Scottish assessors appeals process.
There are no specified grounds for appealing rate notices, as each case is individual. The only exception to this is where there has been a material change in circumstances.
Appealing rate notices can be done online via the Scottish assessors website.
Many farmers will be exempt from rates through relief under the Small Business Bonus Scheme (SBBS).
This is based in the combined rateable value for all business premises that you have and provides relief of 100% for rateable value up to £15,000, 25% to £18,000 and 25% of each individual property up to £18,000 and no more than £35,000.
To apply for the scheme, members must apply for SBBS as this will not be automatically applied.
This can be applied for via your local authority website and using the information and reference numbers on your bill.
Concerns are being raised for those already claiming small business relief on other business rates as in some cases diversification within a business makes them unable to utilise the Small Business Bonus Scheme.
NFU Scotland repeatedly made Scottish Government aware of this issue however no traction was obtained to address this.
Businesses who will have to pay due to being over the SBBS threshold are advised to review if there are any grounds for appealing any other non-domestic rates next year as a successful appeal may bring some businesses back under the threshold.
This is yet another cost to be borne by the farmers and landowners – where will it end?
- Martin Birse is NFU Scotland’s regional chairman for the Highlands. He is farm manager at Pitgaveny Farms, near Elgin.