· FOI · not held
Non-domestic tax rates on land with sporting rights: FOI release
Information requested
The following information:
The total cost of carrying out the valuation of land with sporting rights to the Scottish Government The anticipated budget for dealing with appeals arising from the valuation of land with sporting rights The anticipated tax revenue to be generated with the introduction of non-domestic rates on land with sporting rights A breakdown by region for the number of those who have a rateable value of greater than £15,000 on land with sporting rights A breakdown by region for the number of those who have a rateable value of less than £15,000 on land with sporting rights
Response
I enclose a copy of some of the information you requested, relating to the final three bullet points in your request.
The estimated non-domestic rates income for shootings and deer forests is around £4 million annually, subject to rates relief.
The table below provides a breakdown by local authority area of the number of shootings and deer forests with rateable value up to £15,000 and with rateable value over £15,000. This data is from the valuation rolls as at 10 October 2017.
It should be noted that not all properties with rateable value up to £15,000 are necessarily eligible for 100% relief under the Small Business Bonus Scheme.
Local authority area Number of shootings and deer forests Rateable value up to £15,000 Rateable value over £15,000 Aberdeen City 17 0 Aberdeenshire 951 0 Angus 563 2 Argyll & Bute 710 17 Clackmannanshire 43 0 Dumfries & Galloway 813 4 Dundee City 5 0 East Ayrshire 359 0 East Dunbartonshire 46 0 East Lothian 78 0 East Renfrewshire 32 0 Edinburgh City 9 0 Eilean Siar 52 6 Falkirk 99 0 Fife 473 0 Glasgow City 0 0 Highland 1,838 30 Inverclyde 12 0 Midlothian 22 0 Moray 183 0 North Ayrshire 191 1 North Lanarkshire 45 0 Orkney Islands 372 0 Perth & Kinross 850 3 Renfrewshire 29 0 Scottish Borders 1,047 3 Shetland Islands 294 0 South Ayrshire 360 1 South Lanarkshire 238 0 Stirling 384 5 West Dunbartonshire 38 0 West Lothian 21 0 Total 10,174 72
While our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested. The reasons why we don't have the information are explained below.
Reasons for not providing information
The Scottish Government does not have the information in the first two bullet points of your request. Rating valuation and associated local appeal processes are funded by local government, and the Scottish Government does not have cost information broken down by property types.
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not hold the information you have requested.
Detected exemption language
This is a formal notice under section 17(1) of FOISA that the Scottish Government does not hold the information you have requested.
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