Non-Domestic Rates - Unoccupied/Non Commercial Shootings Relief
On 1 April 2017 shooting rights were re-inserted on the Non Domestic Rates Valuation Roll as being liable for the payment of rates. Shootings became liable once again for the payment of rates in accordance with the provisions of the Land Reform Act 2016.
On the basis of guidance which has been received from Scottish Government, if the shooting rights are not used or no commercial shooting or stalking takes place on the lands which have been added to the Valuation Roll, (for the purposes of this guidance, commercial shooting is defined as any shooting or stalking which is carried out by paying guests), there will be an entitlement to unoccupied relief.
If no commercial shooting is carried out on your land and you have received a bill for Non Domestic Rates, please click here to download the appropriate unoccupied relief application form.
For further information contact us.
Non Domestic Rates Team