The Scottish budget was presented to the Scottish Parliament on 13 January 2026. Included in it and having been subject to no previous consultation or discussion with the sector was the proposed removal of the small business relief scheme (SBBS) for sporting rates. This would effectively mean subject to the very limited conditions stated yesterday that for any enterprise where deer management was let as part of its overall deer management business then they would no longer be eligible for rates relief. The budget clause reads:
Shootings and deer forests will be excluded from eligibility for Small Business Bonus Scheme relief from 01 April 2026, except where a) shooting rights are exercised solely for the purposes of deer management, including to prevent damage to woodland or to agricultural production, environmental management or vermin control, b) crofts and c) all forms of agricultural and small landholding tenancies, leases for new entrants, and leases agreed for environmental purposes.
Tom Turnbull, Chair, the Association of Deer Management Groups, says:
“This has come completely out of the blue and in our view could be a hammer blow to the collaborative deer management structure on which Scottish Government and its agencies rely to deliver their deer management targets if those small businesses who are letting stalking are to be penalised through removal of this relief.
“This is an extraordinary step at a time when we are in discussion with Government about how deer management should be incentivised as it is currently carried out at a net loss by many businesses with its cost partially offset by letting stalking. We are seeking urgent clarification from Government on what this means and the scale and scope of the impact of this proposal. We need to understand what is meant by “solely for the purposes of deer management” and implications around, for example, the sale/supply of venison as well as let stalking.
“If this goes ahead we can only see that this will impact heavily on the sector, undermine trust and collaboration, threaten jobs, and ultimately serve no purpose other than act as a disincentive to supporting government in delivery of its climate change, environmental recovery and habitat restoration targets.”
Tom Turnbull is writing urgently to Jim Fairlie MSP, Minister for Agriculture and Connectivity and to others in Government expressing concern over this proposal and also proposing that an exemption should remain for rural businesses that are signed up to a Deer Management Plan and who are part of a Deer Management Group.
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