The Association of Scotland’s Self-Caterers (ASSC) welcomes the decisive intervention from Angus MacDonald MP, who has written formally to Minister for Public Finance Ivan McKee MSP to highlight a serious and ongoing failure in the way Assessors communicate with self-catering businesses across Scotland.
His letter, dated 19 November 2025, clearly sets out the real-world consequences of an outdated system that relies entirely on standard postal communication, with no confirmation of receipt. This flawed approach has resulted in numerous legitimate self-catering operators being wrongly removed from the Non-Domestic Rates register simply because they did not receive a letter they were expected to respond to.
The impact on small businesses has been profound. Operators have faced unnecessary stress, financial uncertainty and, in some cases, formal legal proceedings reaching Tribunal or the Sheriff Court. This has placed avoidable pressure not only on individual businesses but also on Assessors, local authorities and the wider system.
We strongly support Mr MacDonald’s pragmatic call for a move towards modern, consent-based email communication. Allowing ratepayers to opt into digital correspondence would ensure vital information is received, reduce administrative burdens and prevent a repeat of the distress caused over the past year.
We also support his recommendation for the creation of a short, targeted working group involving Assessors, local authorities, Consumer Scotland, Royal Mail and representative business organisations such as the Association of Scotland’s Self-Caterers and FSB Scotland. This is a practical and proportionate approach that would enable the development of a consistent national framework while maintaining the operational independence of Assessors.
While we acknowledge and welcome the Scottish Government’s recent amendment to address the immediate fallout from last year’s reclassification exercise, it is clear that systemic reform is now required. Communication processes must reflect modern business realities and provide certainty, transparency and fairness for all ratepayers.
This is a solvable issue. We now have a clear opportunity to implement a long-term solution that protects small businesses, improves regulatory efficiency and restores confidence in the system. The ASSC will continue to support calls for reform and stand ready to contribute constructively to any collaborative process that delivers meaningful change.