Following the non-domestic rates revaluation pause in Northern Ireland, the ASSC implores the Scottish Government to follow suit to save jobs and livelihoods.
The Association of Scotland’s Self-Caterers (ASSC) has called on Scottish Ministers to halt the defective non-domestic rates (NDR) revaluation by replicating the approach seen in Northern Ireland as it becomes the first part of the UK to act to save businesses at risk.[1]
The ASSC remains deeply concerned that the 2026 NDR revaluation is proceeding in Scotland despite overwhelming evidence that the system is fundamentally flawed, inconsistent, and detached from economic reality.
Indeed, the Scottish Government’s own data shows that self-catering is facing an extraordinary overall increase in rateable value of nearly 90%, a much higher percentage rise than other property types like pubs, cafes, hotels, and shops.[2] Many self-caterers are small family businesses with tightly constrained margins and increases of this magnitude are simply not absorbable. This will lead to business closures, reduced accommodation availability, and loss of local economic value from a sector that provides an annual £1bn national boost.
The decision by NI Executive to suspend its hospitality revaluation altogether, directly responding to business concerns, demonstrates that governments can intervene. Scotland’s licensed hospitality sector is already calling for the same swift action, recognising that a review scheduled to report at the end of 2026 is simply too late for businesses facing unaffordable bills this April.
The ASSC has already warned that the support package promised by the Scottish Government in the recent draft Budget will “barely touch the sides” given the eye-watering rate hikes.[3] Former Tourism Minister Fergus Ewing MSP labelled the proposed revaluations as “just garbage, utter garbage”, with figures from across the political divide calling for it to be paused.[4]
What compounds matters is that the Scottish Government has already acknowledged that there are issues with the current valuation approach yet has chosen to allow the revaluation to go ahead regardless.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, commented:
“Applying a structurally flawed system while promising to fix it later is akin to painting over a building at risk of collapse. Intervention now is not only justified but also essential if Scotland is serious about supporting tourism and responsible, evidence-led regulation. The ASSC therefore calls on the Scottish Government to show the same decisive leadership seen across the Irish Sea and immediately halt the implementation of revaluation increases for self-catering and hospitality businesses. A pause would allow the promised methodology review to take place without inflicting irreversible damage on small businesses across Scotland.”
[1] https://www.finance-ni.gov.uk/news/finance-minister-halts-reval-2026-process
[2] https://www.gov.scot/publications/draft-2026-valuation-roll-statistics/pages/changes-by-property-type/ (see Figure 3 graph below)
