Leading trade body responds to Cabinet Secretary’s remarks and repeats call for a pause
The Association of Scotland’s Self-Caterers (ASSC) has responded to comments made by Scottish Government Finance Secretary Shona Robison during yesterday’s parliamentary debate on the crisis facing hospitality and tourism businesses as a consequence of the 2026 non-domestic rates revaluation.
Despite widespread calls from industry and across the political spectrum for a pause to the revaluation, mirroring the approach taken by the Northern Ireland Executive, the Cabinet Secretary rejected the proposal, stating that it would “essentially push the problem down the road” and that “there will always be winners and losers in a revaluation.” [1]
Self-catering is the hardest-hit sector by the revaluation, with Scottish Government data showing an extraordinary overall increase in rateable value of almost 90%, which far exceeds rises faced by pubs, cafés, hotels, shops, and other commercial property types. [2]
The Association has consistently raised concerns about the new and evidentially deeply flawed, rental-led methodology used in the 2026 revaluation process, which sees self-catering as an outlier compared with other commercial property classes and results in wholly disproportionate increases. The ASSC has repeatedly urged Scottish Ministers to reform the system before irreversible damage is done, providing multiple briefings as to how this can and should be done.
The Association says urgent action is required to protect jobs and livelihoods in Scotland’s £1bn self-catering sector, warning that without swift intervention many businesses will be forced to close. This would deal a significant blow to local economies the length and breadth of Scotland, while also reducing the availability of affordable accommodation for hardworking Scottish families who choose to holiday at home.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:
“What we are seeing here is a revaluation that creates far more losers than winners. The immediate losers are the operators who have dedicated their working lives to sustaining Scotland’s unique tourism offering that face being stripped of their livelihoods altogether. Already battling rising costs and excessive red tape, these eye-watering rate hikes cannot be absorbed.
However, the impact doesn’t stop with business owners. It also includes hardworking Scottish families who will be deprived of access to much-loved holiday cottages in the Highlands, or perhaps a cosy chalet in the First Minister’s beautiful Perthshire constituency, should these businesses close.
The self-catering industry is not asking for monetary relief; it is not asking for the revaluation to be scrapped. We are simply calling for common sense: a pause to allow a proper review of a demonstrably flawed system before irreversible damage is inflicted on small businesses across Scotland.”
Notes to Editors: