Sporting Lands Rating (Scotland) Act 1886
1886 c.15
An Act to amend the Law as to the Rating of Lands occupied for Sporting purposes in Scotland.
[10th May 1886]
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1 

 Interpretation clause.
2 
The expression “the Valuation Acts” shall mean the Lands Valuation (Scotland) Act 1854, and any Acts amending the same.
The expression “the assessor” shall mean the assessor appointed and acting under the Valuation Acts.
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 Construction of Act.
3 
This Act shall be read and construed along with the Valuation Acts . . . 
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4 

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5 

 Valuation of shootings and deer forests.
6 
In order to ascertain and assess under the Valuation Acts the yearly value of shootings and deer forests in Scotland, it shall be the duty of the assessor to enter separately for each islands area or district, and in respect of each proprietor therein, the yearly value of the shootings over the lands and of the deer forests belonging to him in so far as situated within such islands area or district.
 Rating of shootings and deer forests.
7 
All county, parochial, or other public assessments, and all assessments, rates, or taxes, under any Act of Parliament, authorised to be imposed or made upon or according to the annual value of lands and heritages ascertained under the Valuation Acts, . . .  shall be imposed or made upon or according to the annual value of shootings and deer forests ascertained under the Valuation Acts, as amended by this Act, . . . 
 Short title.
8 
This Act may be cited for all purposes as the Sporting Lands Rating (Scotland) Act, 1886.