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HMRC internal manual

Property Income Manual

From
HM Revenue & Customs
Updated
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Income chargeable: sporting rights

Sporting rights include rights of fowling, shooting or fishing, or of taking or killing game, deer, rabbits, etc. Income from sporting rights is chargeable as property income, since income from allowing such activities comes from the recipient exploiting an interest or rights in or over land. It includes for example income from the grant of fishing licences and shooting permits.

Exceptionally, the commercial exploitation of the sporting facilities may amount to trading. In such a case the income from the sporting rights may be included in the trading computation. An Inspector should handle claims that income from sporting rights is trading income because of the level of commercial exploitation.

Income from sporting rights may be included as trading receipts in farming cases, provided that the amounts involved are small.

Profits from the sale of game etc. are only chargeable if the profits are trading profits. They are not rental business profits as they do not arise by virtue of an interest in or over land.