The ASSC has written to the Scottish Government and Assessors to request urgent clarification on the appropriate interim steps self-catering operators should take following the Government’s welcome commitment to amend the current approach to Non-Domestic Rates (NDR) classification for self-catering accommodation.
While we fully support the Scottish Government’s recognition of the unintended consequences caused by the present system, and its intention to rectify the issue through legislation, we are concerned that a number of operators may have interpreted recent updates as a reason to pause all action. Specifically, some believe that new legislation will automatically resolve their situation and therefore they no longer need to pursue proposals, appeals or tribunal procedures.
This is not the case.
The law as it currently stands remains in force. As such, any business that has been removed from the Valuation Roll and wishes to challenge that decision must continue to follow the established legal process, including submission of proposals and appeals within the statutory deadlines.
We have been advised by legal professionals that failure to comply with these deadlines could result in the permanent loss of appeal rights, potential enforcement action by sheriff officers, and negative consequences such as adverse credit ratings. It is also not yet clear whether the forthcoming legislation will apply retrospectively or require that a proposal or appeal has already been submitted in order for a business to benefit.
To address this uncertainty, we have today contacted the Scottish Government and Assessors seeking urgent clarification on the following key points:
We have emphasised the need for clear, timely advice to ensure no operator is inadvertently disadvantaged.
In the meantime, our clear advice to members is to continue engaging with the current legal process. If you are unsure of your position or the relevant deadlines, we strongly recommend seeking professional legal advice.
We will share any further guidance from the Scottish Government or Assessors as soon as we receive it. Please rest assured that the ASSC is continuing to advocate on your behalf to ensure a fair and workable solution is delivered – but until such time as legislation is passed, the safest course of action is to proceed in accordance with existing law.
If you have any questions or require assistance, please contact the ASSC team directly at communications@assc.co.uk.