NDR General FAQS Shootings & Deer Forests

Why are Non Domestic Rates now payable on Shootings and Deer Forests?


The Scottish Government has published the Land Reform Act 2016.  This Act ends the exemption for Shootings and Deer Forests which has been in place since 1995. From 1st April 2017 Shootings and Deer Forests will now be entered onto the Valuation Roll as a Non Domestic subject, therefore attracting a Non Domestic Rates charge from that date.

The Grampian Assessor is responsible for inserting these subjects onto the Valuation Roll in accordance with these Regulations.  Moray Council is responsible for issuing Non Domestic Rates demand notices for each new entry and collecting payment of Non Domestic Rates.

Some Shootings and Deer Forests may be eligible to apply for the Small Business Bonus Scheme.  To apply please use this link for more information on the Small Business Bonus Scheme and also to download an application form.

If no commercial shooting* is carried out on your land or the Shooting Rights are unused and you have received a bill for Non Domestic Rates, you may be entitled to Unoccupied Shooting Relief.  Please use this link for more information on Unoccupied Shooting Relief.

*'Commercial Shooting' is clarified as any shooting or stalking which is carried out by paying guests.

Any queries arising from the Valuation or the insertion in the Valuation Roll of these Shootings and Deer Forests, please contact to the Grampian Assessor on 01343 541203 or email elgin@grampian-vjb.gov.uk.

Any queries regarding the Demand Notice or entitlement to relief please contact the Non Domestic Rates Team on 01343 563456 or email ndr-enq@moray.gov.uk.

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