Shoots and deer forests across Scotland are set to lose business rates relief from April next year, in a move rural groups say will hit fragile countryside economies.
The Scottish Government confirmed in its 2026 Budget that shoots and deer forests will no longer be eligible for the Small Business Bonus Scheme, removing support currently available to smaller rural operations.
The decision, announced on 13 January, came unexpectedly and without consultation with rural organisations or affected businesses, according to countryside groups.
Until now, shoots and deer forests with rateable values of £20,000 or less qualified for the scheme, which helped reduce business rates bills. From 1 April 2026, that eligibility will be withdrawn.
Ministers have said affected ratepayers will qualify for transitional relief, designed to phase in the increase over three years.
Under the arrangements, businesses will pay 25% of the increase in their net bill in 2026/27, rising to 50% in 2027/28 and 75% in 2028/29.
Rural representatives said this mitigation would do little to ease long-term pressure on businesses already operating on tight margins.
Shooting sports activity, including conservation work, is estimated to contribute £780m to the Scottish economy each year.
Critics have warned the loss of rates relief risks undermining that contribution and could damage employment and investment in rural areas.
Some shoots and deer forests will remain exempt from the change, but only where operations are focused solely on deer management, environmental management or vermin control, including preventing damage to woodland or agricultural production.
Jake Swindells, director of the Scottish Countryside Alliance, said the move was “deeply regrettable”.
“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,” he said.
He said the transitional period offered limited reassurance. “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,” he said.
“These changes could cause huge damage to the Scottish rural economy, and the loss of many jobs in the sector.”
Rural organisations have urged ministers to rethink the decision before April 2026, warning that further cost pressures could accelerate job losses and land use change across Scotland’s countryside.
