The Association of Scotland’s Self-Caterers (ASSC) has written to the Minister for Public Finance Ivan McKee MSP seeking a targeted, time-limited pause or deferral for self-catering accommodation, because the evidence shows this sector is experiencing a methodological failure rather than normal revaluation movement.
Dear Ivan,
Please accept my thanks for your time on the NDR Consultative Group call yesterday – your open engagement is truly welcome.
I thought it might be helpful to outline the points that I made on the call again.
What we have presented to the Scottish Government via numerous briefings since 30th November is not protest but documented evidence of material risk. The ASSC has submitted quantitative survey data from 459 operators across Scotland, alongside qualitative case evidence, all showing that the 2026 revaluation is already driving behavioural change, including business exit considerations.
Raising concerns at this stage is precisely what a consultative process is for, and we welcome the opportunity to raise our concerns. Ignoring early warning signals would represent a failure of policy design, not a lack of resilience within the sector.
If the evidence shows that a significant proportion of businesses state that the revaluation may be “the final straw”, it is entirely reasonable, and indeed responsible, to question whether the assumptions underpinning projected tax take properly account for business failure and withdrawal from the rating base.
We have two questions for the Scottish Government:
We want to work collaboratively with the Scottish Government on this and therefore I want to be absolutely clear about our ask. We are not asking for budgetary relief, or fiscal support. We are not seeking a pause of the entire 2026 revaluation. We are seeking a targeted, time-limited pause or deferral for self-catering accommodation only, because the evidence shows this sector is experiencing a methodological failure rather than normal revaluation movement.
The ASSC has set out, in detail, that self-catering is a clear outlier in the 2026 draft values, with increases commonly exceeding 100 to 300 percent, driven by arms-length rental evidence that does not exist, and simplified demand and bedspace models that do not reflect seasonality, rural trading conditions, or actual profitability.
There is a clear and lawful legislative route for Ministers to intervene for one sector only, without undermining assessor independence or reopening the wider valuation system. Existing powers allow for sector-specific deferral, disapplication of the 2026 methodology, or transitional liability arrangements for self-catering alone.
In support of our colleagues in licensed hospitality, we would seek to extend that same deferral to that sector while the welcome review takes place. The revaluation should be deferred until that review is completed.
This is a proportionate stabilisation measure, not a blanket pause. It allows the revaluation to proceed for all other sectors while preventing distorted values from being locked in for self-catering until 2029, and while an evidence-based review of methodology is undertaken.
We do not protest for the sake of protesting. Indeed, this is not protest – it is risk identification. We are not crying wolf. We are imploring the Scottish Government to intervene while we work with Assessors to find a valuation methodology that is proportionate, justifiable and credible.
With sincere thanks, in advance.
All the very best,
Fiona Campbell MBE
CEO, Association of Scotland’s Self-Caterers