Concerns over the impact of Scotland’s Non-Domestic Rates (NDR) revaluation on self-catering businesses were raised forcefully during a Scottish Parliament debate led by Murdo Fraser in parliament yesterday (4th February 2026)
While the debate focused primarily on hospitality, several MSPs highlighted serious consequences for self-catering operators, particularly in rural and island communities.
Opening the discussion, Murdo Fraser acknowledged that sectors beyond hospitality were being affected, including self-catering, noting that although Assessors operate independently, the overall framework is set by Scottish Government legislation.
Labour MSP Daniel Johnson argued the issue went wider than any single sector, calling for greater transparency in how rateable values are calculated and for a fundamental review of the system.
Jamie Halcro Johnston referenced warnings from the Association of Scotland’s Self-Caterers, highlighting that rural and island businesses are at “breaking point”.
A strong intervention came from Fergus Ewing, who stated that the revaluation “must be postponed”. He confirmed that the Minister for Public Finance had received detailed briefings from Fiona Campbell MBE of ASSC on how this could be achieved, including disapplying the revaluation for specific sectors or reverting to the previous receipts-and-expenditure methodology.
Fergus Ewing criticised the move to a rental-based valuation model for self-catering, pointing out that only around 500 of Scotland’s estimated 17,500 self-catering properties have rental evidence. He described the approach as “absurd” and asked why the Scottish Government was not using its powers to disapply the revaluation for self-catering and hospitality. He also called on ministers to publish estimates of potential tax losses if businesses are forced to close.
Willie Rennie praised the “detailed, hard work” undertaken by ASSC with Assessors ahead of the February practice note deadline, while also questioning whether abandoning the long-standing receipts-and-expenditure model was appropriate. He warned that the shift had led to “colossal increases” in rateable values and offered to engage constructively with ministers during upcoming Budget negotiations to explore further support for the sector.
Responding for the Scottish Government, Ivan McKee maintained that the revaluation process is independent and a matter for Assessors, pointing to existing Budget measures and the advisory review group. He did not engage with calls for a pause.
Closing the debate, Shona Robison reiterated the Government’s position, stating that revaluations inevitably create winners and losers and that “delaying isn’t the answer.”
ASSC will continue to engage with Assessors, MSPs and Scottish Government officials to press for urgent, practical solutions for self-catering businesses facing unsustainable increases.
Official Report – https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/recent-publication?meeting=20046&iob=202131