The Levy

About the Levy

District Salmon Fishery Boards have a duty under law to collect a levy on salmon fishing rights, and to use that levy for the conservation, protection and enhancement of salmon fisheries in its district. The Esk DSFB tries to do that in as transparent and fair a way as possible.

The levy is calculated in two stages. First the fishing rights are assigned a rateable value, and then a levy is applied to this value. See below for more explanation.

The levy rate is decided by the District Salmon Fishery Board, which is then applied to the rateable value of the fisheries. The rate is set to meet the expected expenditure for the coming year, and the Board ensures that the rate is set as low as possible. The activities of the Board are covered in the annual report, which also includes the annual accounts.

Rateable Values Of Fishing Rights

All fishing rights registered on the valuation roll are assigned a rateable value based on the estimated rent that the fishery may theoretically realise. This is simplified to a value on the average number of salmon and sea trout caught each year. The Valuation Joint Boards for Tayside and Grampian (which are entirely independent of the Esk DSFB) calculate the rateable values using a five-year average of fish catches for each fishing right.

The latest reassessment was undertaken in 2023 using catch figures for 2015 to 2022 inclusive. Salmon are assessed at £100 each and sea trout at £25 each; for example, a fishery with a five year catch average of 25 salmon and 25 sea trout caught per year would have a rateable value of (25 x £100) + (25 x £25) = £3125. There is a minimum rateable value for fishing rights of £250 for the North and South Esk, although the River Bervie fisheries have a far lower minimum.

A list of rateable values for all Scottish fishing rights on the valuation roll can be found on the Scottish Assessors Association (SAA) website www.saa.gov.uk. In the box ‘Search for a Rateable Value’ go to ‘Advanced Search’, in the Region box, select ‘Tayside’ or ‘Grampian’ in Core Description select ‘Fishings’ and then Search. In Tayside, the Esk DSFB fisheries are on pages 1 to 9. Unfortunately the fisheries on the Grampian site are scattered.

The Tayside Valuation Joint Board contact details are:

Tayside Valuation Joint Board
Angus Division
Floor 1, William Wallace House
Orchard Loan
Orchardbank Business Park
Forfar, DD8 1WH

Tel: 01307 499910
E-mail: angus@tayside-vjb.gov.uk

The Grampian Valuation Joint Board contact details are:

Grampian Assessor & Electoral Registration Officer
Woodhill House
Westburn Rd,
Aberdeen
AB16 5GE

Tel: 01224 664360

Did you know?

Multi-sea-winter salmon’ – or simply ‘salmon’ – are those fish that remain at sea for two to three years before returning to Scotland. They’re larger than grilse as they’ve spent more time feeding in marine environments (usually off Greenland)