Sporting rates appeals deadline
A warning was issued yesterday to farmers and other landowners that they had only a limited time to appeal against liability for non-domestic rates on sporting rights on their land.
Sarah Tyson, a partner with land agents Bell Ingram, said that with only six months allowed for an appeal to be lodged, the deadline was fast approaching for those who had received notification in the first tranche last September and October.
“For these people, the deadline will be the end of March or early April – so do check your paperwork,” said Tyson.
She added that there could be many instances in which an appeal was justified – from basic errors such as incorrect information being used to situations where sporting rights could not be realistically exercised.
“The liability for rates continues at the original assessed level until an appeal is resolved,” said Tyson, who added: “Although of course there is currently the chance to claim Small Business Bonus Scheme (SBBS) reliefeachyearandremove or reduce liability, depending upon circumstances.”
Such relief should be claimed through local councils against the demand for rates issued each year.
She said that those who had received final demand notices from their councils should ensure that immediate action was taken to avoid further pursuit for the 2017-18 rates debt, adding that new notices for 2018-19 would soon begin to be issued – and any relief due would need to be claimed again.
Speaking recently, NFUS policy manager, Gemma Cooper agreed that farmers should be careful of the timescale for appeals – and that submitting an appeal did not negate the requirement for payment in the first instance.
“We urge all of our members to ensure that the relevant paperwork is dealt with timeously, and members inform local authority and Scottish assessors of any incorrect information relating to their rates demand,” she said.
Cooper said that the result of ignoring sporting rates bills was a potential escalation in action from the authorities, and the possibility of potential debt collection action being taken.