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.

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, having considered evidence gathered in the marketplace from examples of leased shootings, has developed a formulaic approach to valuation with a tiered rate per hectare being applied to the predominant land types which reflects their sporting potential.

The rates that will be applied, are as follows:-

 

Land Type

Rate/Ha

Arable

4.00

Unimproved Grassland

4.00

Improved Grassland

3.50

Deer Forest/Hill/Moor

2.00

Woodlands/Forestry

5.00

Mixed Types

5.00


As with any entry in the valuation roll there is a strict timetable governing the submission of a valid appeal. Appeals have to be lodged within six months of receipt of a notice advising of a new entry to the roll, but may take a great deal longer to finalise. There are potential reliefs and exemptions and it is in the interests of rural businesses to take advice before accepting their new sporting rates bill.

The Small Business Bonus Scheme will apply. Currently 100% rates relief is available for those properties where the combined rateable value is less than 15,000. When applied to Sporting Rates this means that if you own 1,000 hectares (c.2,500 acres) of mixed ground your rateable value will be in the order of 5,000 or alternatively if you have 10,000 hectares (c.25,000 acres) of grouse moor your rateable value would be in the order of 10,000.  In either case, unless you have other rates liabilities you should be eligible for 100% relief i.e. nothing to pay