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  • Writer's pictureAyrshire Daily News

Tax changes for those with shooting rights and deer forests

Valuation notices have been issued to more than 800 proprietors, tenants and occupiers across Ayrshire as new legislation reintroduces non-domestic rates for those with shooting rights and deer forests. 

The Land Reform (Scotland) Act 2016 reintroduced shooting rights and deer forests to the Valuation Roll from 1 April 2017 and Ayrshire Valuation Joint Board (AVJB) – which is responsible for the valuation of rateable properties – has identified an initial 834 entries across the region. This means these land owners and those with shooting rights are now liable to pay non-domestic rates for the first time since 1995. It is anticipated that a further 500 entries to the Ayrshire Valuation Roll will be created by March 2018, once AVJB has sufficient information to complete an accurate valuation. Helen McPhee, the Assessor for AVJB, said: "This is a significant change and while there has been extensive publicity and information about this over the last couple of years, the issuing of the Valuation Notices will firmly focus the minds of those affected. "It is anticipated that a number of the affected properties in our area may be eligible for 100% rates relief under the Small Business Bonus Scheme and we would encourage them to get their applications in as quickly as possible once they receive their bills – as the relief is not applied automatically. Applications are made through the relevant Council and information on the Small Business Bonus Scheme is available on the Council websites. "If anyone has any queries or concerns about their Valuation Notice, they should contact us on 01292 612221." Full information and a detailed question and answer section is available on the Scottish Assessors' Association web portal at


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