From 1st April 2026, revised eligibility criteria for the Small Business Bonus Scheme (SBBS) will apply. Under these changes, shootings and deer forests will no longer be eligible for SBBS relief.
However, relief may still be available in the following circumstances:
1 Shooting rights/Deer Forests used solely for the purposes of environmental management or for preventing damage to woodland or agricultural production
SBBS relief may still apply where shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or agricultural production, or a combination of those purposes, and any deer shot are available for human consumption as venison.
2 Crofting land
Relief may continue to apply where the shooting rights or deer forest relate to crofting land.
3 Agricultural and small holding tenancies
Eligibility may also remain where the shooting rights fall within:
- Agricultural tenancies
- Small landholding tenancies
- Leases for new entrants to farming
- Leases agreed for environmental purposes
4 Where no shooting takes place
Where shooting rights exist but no shooting activity is carried out.