Sporting Rates

Our Sporting Department can offer expert advice on the reintroduction of Sporting Rates; the timetable of implementation and the likely consequences of their re-introduction.

As of July 2016 the position is as follows: 

  • Sporting Rates relating to shooting and stalking rights will be reintroduced as part of the 2017 Revaluation.
  • The revaluation is due to take effect on 1st April 2017. The tone date is 1st April 2015 (assumed valuation date).
  • It is estimated that the assessor will have to value an additional 65,000 subjects (a very rough estimate based upon the number of registered agricultural holdings etc and it is worth noting that this is over one quarter of all total entries currently listed in the valuation roll).
  • This process will require significant time and resource and the assessor is within the law to carry out this task up until 31st March 2018 and backdate to 1st April 2017.
  • The assessor is currently drafting a questionnaire to capture sporting data. Information sought will include detail on acreage, activities, leases, bags etc.
  • It is anticipated that this form will be issued in Autumn 2016 albeit there is some uncertainty about how potential sporting subjects will be identified by the assessor.
  • Following the collation of this data the assessor will devise a method of valuation to be applied to all sporting subjects.
  • The premise of all valuations is the same, namely, 'the value should reflect the rent payable in an open market transaction between a willing lessor and a willing lessee where the lessee bears the costs of occupation.'
  • It is considered likely that a large percentage of holdings will qualify for Small Business Bonus (rates relief granted to subjects with a low rateable value); however, this assumes that some sort of small business rates relief is maintained by the government following the revaluation.
  • There will be an opportunity to appeal any rateable value assessed in the usual way.

We will update this page as new information comes to light.

Contact to Calum Innes on 01738 456075.

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