New data from the Scottish Assessors Association shows a steady reduction in self-catering units on non-domestic rates in Scotland between 2019 and September 2024. Across different regions, there have been varying degrees of decline:
- Highlands & Western Isles: The number of units decreased by 4%, from 5,580 in 2019 to 5,351 by September 2024.
- Lothian: A significant reduction of 25%, with units dropping from 1,870 in 2019 to 1,407 by September 2024.
- Glasgow City: The most substantial decline of 47%, from 200 units in 2019 to 109 by September 2024.
- Edinburgh: A 22% drop, from 1,353 units in 2019 to 1,052 by September 2024.
- Overall in Scotland: There has been a 5% reduction in units, from 17,794 in 2019 to 16,894 by September 2024.
This trend reflects a consistent decline in self-catering units across most regions in Scotland over this period.