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Council Tax for Second and Empty Homes, and Non-Domestic Rates Thresholds Consultation

The ASSC welcomes the opportunity to respond to the Scottish Government’s consultation into ‘Council Tax for Second and Empty Homes, and Non-Domestic Rates Thresholds’.

The Scottish Government has launched this, ostensibly on the issue of second homes and empty homes, yet it brings in an entirely separate property type into the debate: self-catering. The consultation asks if there should be changes to the definition of when a property offering self-catered accommodation becomes liable for non-domestic rates, which has been dealt with by recent regulations. We have integrated the answers to the consultation questions into our response in this paper which also provides some badly needed context and background information.

This presents the self-catering sector with yet another threat. It is our position that any further regulations should be seen in the context of the recent regulatory burden and should not be considered in isolation.

We respectfully hope that this consultation is given due consideration, in light of the New Deal for Business. A repeat of the short-term let regulatory process would be regrettable.

Please do respond to the consultation. Deadline 11th July 2023.

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