Much more than just shooting estates to be hit with LVT - new land tax in Scotland

[Tony Gosling]

The Queen is among hundreds of Britain's biggest 
landowners face multimillion-pound bills for new 
tax on Scottish shooting estates

http://www.dailymail.co.uk/news/article-4928960/Bills-new-tax-Scottish-shooting-estates.html 

    * Controversial sporting tax is set to hit 
landowners of vast Scottish estates
    * Some 10,000 property owners have received 
letters valuing their land worth
    * They could be charged up to £1 an acre for 
land fit for bird and deer shooting
By 
<http://www.dailymail.co.uk/news/article-4928960/http://www.dailymail.co.uk/home/search.html?s=&authornamef=Amie+Gordon+For+Mailonline>AMIE 
GORDON FOR MAILONLINE 28 September 2017

A controversial tax is set to hit hundreds of 
<http://www.dailymail.co.uk/news/article-4928960/http://www.dailymail.co.uk/news/scotland/index.html>Scottish 
land owners including the 
<http://www.dailymail.co.uk/news/article-4928960/http://www.dailymail.co.uk/news/the_queen/index.html>Queen 
and the Duke of Westminster.

Landowners could be charged £1 an acre under a 
new 'shooting rates tax' which will establish how 
much stalking and shooting on their land is worth.

Moguls including Asos shareholder Anders Holch 
Povlsen, Britain's largest private landowner the 
Duke of Buccleuch, and the Queen - who owns 
Balmoral - could be among those hit by the new rates.

Britain's largest private landowner the Duke of 
Buccleuch outside Drumlanrig Castle. He owns some 
owns some 241,887 ares of land in Scotland, so could be taxed for shooting land

According to The Times, some 10,000 landowners 
this week received letters informing them how 
much shooting on their land is worth.

A further 8,000 are reportedly being sent out next year.



SHOOTING RATES TAX

The Scottish National Party hopes to raise some 
£4 million a year through the tax.

According to the Land Reform Act 2016, the tax 
'is about fairness, treating shooting and 
deerstalking in the same way as other non-domestic ratepayers.'

It states additional revenue raised will help support the Scottish Land Fund.

But there was controversy over the impact it 
could have on farmers and small businesses.

However estates worth less than £15,000 will be 
exempt, under a small business relief scheme.

Business rates on shoots were abolished in 1995 
before being brought back this year following the 
Scottish Land Reform Act which got its royal assent last year.

Details of the tax - which could see landowners 
taxed anywhere from 38p to £1 per acre - were 
leaked to 
<http://www.dailymail.co.uk/news/article-4928960/http://www.fieldsportschannel.tv/fieldsports-britain-scotland/>Fieldsports 
Britain.

Among those hit by the tax include Anders Holch 
Povlsen, the fabulously wealthy owner of the 
international fashion business Bestseller and the 
biggest shareholder in the British online fashion company Asos.

The secretive rag-trade billionaire is also the 
proud possessor of a staggering £100 million of 
Highland property, the result of a stealthy campaign of acquisition.

Also hit would be Richard Scott, the 10th Duke of 
Buccleuch, who owns some 241,887 acres including 
Drumlanrig Castle in Dumfries and Galloway.

He is Britain's largest private landowner.

And Balmoral, which was bought by Queen 
Victoria's consort Prince Albert for £32,000 in 
1852, is said to be the Queen's favourite home, 
where she relaxes by going for walks on the 
50,000 acre Aberdeenshire estate, eating picnics and cooking barbecues.

+8

Anders Holch Povlsen and his wife Anne in a rare 
picture together in 2011. The secretive rag-trade 
billionaire has 11 Scottish estates, including 
Glen Feshie in the Cairngorms, taking his land 
ownership to around 218,364 acres

+8

Aldourie Castle on the banks of Loch Ness 
(pictured) was bought by Anders Holch Povlsen for £15million in 2015
Povlsen has bought 11 Scottish estates, including Glen Feshie i

Povlsen has bought 11 Scottish estates, including 
Glen Feshie in the Cairngorms, and is understood to be eyeing up yet more

Drumlanrig Castle in Scotland is owned by Richard 
Scott, the 10th Duke of Buccleuch

The Duke of Buccleuch pictured in the hall of Drumlanrig Castle

Balmoral, which was bought by Queen Victoria's 
consort Prince Albert for £32,000 in 1852, is 
said to be the Queen's favourite home

Povlsen has 11 Scottish estates, including Glen 
Feshie in the Cairngorms, taking his land ownership to around 218,364 acres.

The 44-year-old father-of-three was the 
second-largest private landowner in Britain last 
year when he made yet another purchase – the 
18,000-acre Eriboll estate in Sutherland for £7 million.

Dubbed the 'new King of Scotland', Povlsen's 
remarkable spending spree began in 2006 with the 
£8 million acquisition of the 42,000-acre Glen 
Feshie estate, which had been badly damaged by excessive numbers of deer.
In 2008, Povlsen spent a total of £15.5 million 
on estates covering 27,400 acres at Braeroy near 
Fort William, nearby Tulloch and Lynaberack in the Cairngorms.

He bought Kinloch near Tongue with its 19,000 
acres in 2011 for £5.1 million. The following 
year he added 24,000 acres at Ben Loyal for £6.9 
million. In 2013, Povlsen bought the 20,000-acre 
Gaick estate in the Cairngorms from the French 
luxury goods heir Xavier Louis Vuitton for £2.17 
million, and in 2015 he paid £15 million for the 
17th Century Aldourie Castle on the shores of Loch Ness.

In 2016, Povlsen bought the Eriboll estate, and 
spent £2 million on the 6,234-acre Polla estate 
near Durness as well as buying the 21,000-acre 
Strathmore estate near Altnaharra, Sutherland, for £6.45 million.
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 From South America, where payment must be made with subtlety, the 
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