The Scottish Land Commission commissioned Alma Economics to assess the impact of reintroducing non-domestic rates for shooting rights and deer forests, following the removal of the exemption under the Land Reform (Scotland) Act 2016. The study examined the extent to which the policy broadened the non-domestic rates tax base, generated revenue, and produced wider economic effects, combining a review of policy documents and valuation roll data with stakeholder interviews and focus groups. 

The analysis found that although more than 11,000 shooting-related entries are now on the valuation roll, the tax base is highly concentrated at the lower end of the rateable value distribution, with around 99.4% of entries qualifying for full relief under the Small Business Bonus Scheme. After accounting for reliefs, sporting rates generate approximately £2.2 million in annual net revenue — less than 0.1% of Scotland's total non-domestic rates income. Administrative data limitations mean that robust assessment of wider economic or environmental impacts remains constrained. 

The report concludes that while the fiscal contribution of sporting rates is modest, the policy's significance lies primarily in promoting consistency and fairness within the tax system, and identifies opportunities for future research on administrative efficiency, longer-term behavioural impacts, and improved data collection.