By Rachel Watson For The Scottish Daily Mail
Published: 09:25 GMT, 22 February 2019 | Updated: 09:25 GMT, 22 February 2019
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The Queen has lodged an appeal against a ‘punitive’ rates increase at her Scottish estate following controversial SNP land reforms.
The Sovereign is appealing the rateable value of the sporting land she owns in Balmoral.
The move comes after she was handed a business rates bill for £16,800 following the Scottish Government’s decision to overhaul the Land Reform Act.
Previously, land used for shooting and deer-stalking had been ineligible for rates but this exemption has been removed by SNP ministers.
The Sovereign is appealing the rateable value of the sporting land she owns in Balmoral. Pictured: Queen Elizabeth II attends an event to mark the centenary of GCHQ
It means that the Monarch must, like all other businesses including pubs and shops, pay rates on her land.
It is understood Buckingham Palace is seeking a review over how the rateable value of the property in Balmoral is calculated as it straddles two different local authorities – Aberdeenshire and Angus.
Areas used for shooting and deer-stalking previously did not have to pay rates on their land.
Now under SNP rules, like other businesses, landowners now have to start paying tax due to an overhaul in the Land Reform Act.
The Scottish government reintroduced business rates to land used to shooting and stalking.
Sites across Scotland had previously been exempt under legislation passed by the Tories in 1994.
Business owners across Scotland have been appealing their rates following a 2017 revaluation - the first time in nearly a decade.
Finance minister Derek Mackay had to place a cap on