As part of the reintroduction of sporting rates in Scotland, forestry and woodland holdings have now been entered on the Valuation Roll with a flat rate assessment of £5 per hectare. Most properties received their Deer Forest/ Shooting Rights Valuation Notices in the ‘phase 1’ issue of assessments, and the window for lodging an appeal closes on 31st March. In the absence of lodging an appeal for a phase 1 assessment the opportunity to contest a valuation is lost until the next national revaluation, 1st April 2022.

Forest property received a flat rate £5 per hectare assessment. In many cases Small Business Bonus Scheme relief is available but it is subject to annual review, and it may not be there in the future. Certainly claim if you can, but we do not think it should be regarded as a reason not to appeal your assessment.

Savills has been advising forestry clients and businesses that it is important that forest owners and related shooting tenants should appeal their assessments, as apart from anything else, uncontested valuations risk providing the assessors with more evidence.

The assessors did not have the time nor the resources to do a thorough exercise before they had to issue the first tranche (phase 1) of Valuation Notices.

Disability allowances, area exclusions and regional/ geographical differences have not been taken into account, nor have “factors relating to deer management” been addressed (as provided for in the legislation).

These are all matters which could have a very material effect upon a sporting rights valuation. However, changes to a valuation assessment will now have to be resolved through the rating appeals process, and it is unlikely that these will be heard for some considerable time.

It is hoped as the appeals process develops, many commercially managed forests, where deer control is a key element of management rather than simply sport, will be re-assessed to nominal and in some cases possibly a nil value.

There is a clear conflict between the concept that sporting rights on lands and heritages (including woodlands) must now be placed on the Valuation Roll and the primary objective of growing timber within commercial forestry.

Savills will continue to play a key role in the ongoing dialogue with the Scottish Assessors Association (SAA), and Scottish Government.