§ Lord Napier and Ettrickasked Her Majesty's Government:
On what basis rates are assessed upon small parcels of land, with little or no sporting potential, in Scotland under the Sporting Lands Rating (Scotland) Act 1886, and whether it is the Government's intention, in the 1990 revaluation, to harmonise the basis of assessment in Scotland with that in England, where shooting rights are in general only entered in the Valuation Roll when let, and where the sporting right can be divorced from the ownership of land.
§ The Minister of State, Scottish Office (Lord Sanderson of Bowden)The methods used in valuing sporting rights for rating purposes in Scotland are for the independent Regional Assessors, who must be prepared to defend their valuations before the appeal courts. I understand however that the assessors generally take account of the number of game birds or deer shot in previous years in making their assessments. The Government are aware that there are differences in the rating of sporting rights in Scotland and in England and Wales, and accept that these differences have given rise to concern. The Government are committed to harmonising non-domestic rating in Scotland and England and Wales and have the matter of rating of sporting rights under review at present. It is, however, unlikely that changes resulting from this review could be brought into effect in time to achieve harmonisation of rating of sporting rights at the 1990 revaluation.