PIM1070 | 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.

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 property business profits as they do not arise by virtue of an interest in or over land.