Bidwells has urged landowners to analyse their sporting rates valuation notices - which are currently being issued by the Scottish Assessors Association - in case there may be scope for an appeal.
Bidwells’ senior surveyor Tim Roads said there will be opportunity for landowners to appeal the rates allocated but warned that successful appeals are only likely to be granted on the basis of certain criteria.
Rates can be charged for ‘shooting rights’ and ‘deer forests’ and will be charged where there is ‘potential’ for either or both. They will also be calculated on an area basis with different types of land given a different rate per hectare,” said Mr Roads who is based in the firm’s Perth office.
The rates will be payable by the party who uses the shooting rights or deer forest - either the owner, if the rights are kept in hand, or the leasee if the rights are let.
Entries into the valuation roll will also need to be made for rearing pens, game larders and other buildings associated with shooting rights or deer forests.
However, the rates can be appealed but successful appeals are only likely to be granted on the basis of whether the land type has been defined incorrectly, if there are ‘extreme disabilities’ with the land (which limit its potential for sporting) or the owner/leasee of the rights is obliged to carry out a cull and/or vermin control on the land.
As this is a newly enforced piece of legislation, we are aware that many landowners will not have had to deal with this type of analysis and we are prepared to help ascertain whether an appeal is possible.