2. Methodology
The Scottish Land Commission commissioned Alma Economics to assess the impact of reintroducing non-domestic rates for shootings and deer forests. The study examines the economic effects of bringing these activities onto the valuation roll and the extent to which the policy has brought activity into scope and generated revenue.
This review is retrospective in nature. It does not assess the prospective removal of eligibility for the Small Business Bonus Scheme (SBBS) for shootings and deer forests (with exclusions) from 2026–27.
The study combined a desk-based review with targeted stakeholder engagement.
The desk-based element comprised a rapid review of relevant policy documentation, literature, and existing evidence. This included examination of the policy rationale and historical context for removing the exemption, detailed analysis of valuation roll data from the Scottish Assessors Association, and identification of key data and evidence gaps mapped against the research questions.
A key limitation of the study is the structure of available administrative data. The valuation roll records rateable value and proprietor or occupier details, but does not include information on economic activity, profitability, employment, environmental management, or ownership status. Time series data on revenue specific to shooting properties are not published. In addition, there is no comprehensive baseline dataset describing the number or characteristics of shooting estates prior to their inclusion on the valuation roll in 2017, limiting the ability to assess structural or behavioural changes over time.
Desk-based analysis was complemented by stakeholder engagement, including interviews and focus groups with sector representatives. Participants included an estate manager, a deer management representative, a land manager and sporting tenant, and a representative from the Scottish Government’s non-domestic rates team. This engagement provided insight to support the interpretation of the quantitative findings and to address identified evidence gaps.
