Commentary on Sections Part 6 – Entry in Valuation Roll of Shootings and Deer Forests Section 74 – Repeal of exclusion of shootings and deer forests from valuation roll
382.Shootings and deer forests are each specified as lands and heritages in section 42 of the Lands Valuation (Scotland) Act 1854 but have been excluded from valuation rolls (and thereby exempted from non-domestic rates) since 1 April 1995, as provided for by section 151 of the Local Government etc. (Scotland) Act 1994 (the 1994 Act). Section 74 repeals the exclusion of shootings and deer forests from valuation rolls by amending the 1994 Act to repeal the words “shootings, deer forests” from section 151(1) of that Act.
383.Once the exclusion has been repealed, section 7 of the Local Government (Scotland) Act 1975 applies to the new entries, and these shootings and deer forests will be liable to non-domestic rates, based on the assessors’ valuations, subject to any eligibility for rates relief.