Urgent Call for Fairness: ASSC Challenges Flawed NDR Process Affecting Scotland’s Self-Catering Businesses

 

Legal letters to Scottish Assessors and Deputy First Minister expose systemic failures and seek urgent resolution.

The Association of Scotland’s Self-Caterers (ASSC) has issued a powerful call to action, highlighting a deeply flawed implementation of the new Non-Domestic Rates (NDR) process for self-catering holiday accommodation operators in Scotland.

Flawed Process: Letters Never Received, Businesses Penalised

In letters sent to the Scottish Assessors Association (April 23) and Deputy First Minister Kate Forbes (April 22), ASSC Chief Executive Fiona Campbell revealed that many long-standing, compliant self-catering businesses have been unlawfully removed from the valuation roll, hit with double council tax bills, and are facing severe emotional and financial distress – all without ever receiving the legally required Assessor correspondence.

An ASSC survey found:

• 63% of operators never received the formal evidence request letters;
• 95% of delisted businesses were able to prove compliance with letting requirements;
• 81% have been billed for second home council tax, some facing charges of up to £120,000;
• 67% report significant stress, with closures looming for some.

Legal Challenge: “Presumption of Delivery Is Fundamentally Flawed”

In an accompanying briefing note and the letter to Assessors, the ASSC highlights that letters were sent via standard post, without tracking or delivery confirmation. This fails to meet the legal standard for service of documents, as set out in Section 26 of the Interpretation and Legislative Reform (Scotland) Act 2010. As such, the assumption of delivery is both legally rebuttable and practically unsound.

Drawing on legal precedent and expert postal testimony, the ASSC argues that decisions based on presumed delivery breach natural justice, and that tribunals and local authorities cannot lawfully rely on unverified postal dispatch alone.

Urgent Solutions Proposed

The ASSC is calling for the following immediate actions:

1. Treat 2023/24 as a transitional year, enabling reinstatement where evidence of compliance is available.
2. Pause all Tribunal and enforcement actions until a review is completed.
3. Allow reinstatement through affidavits for those who never received notices.
4. Commission a rapid review to prevent future procedural failures.

Standing Up for Scotland’s Rural Microbusinesses

“This policy was never meant to target legitimate small businesses. The system has failed – and it is now punishing the very operators who support our tourism economy and rural communities,” said Fiona Campbell. “We urge the Scottish Government and Assessors to act swiftly and lawfully to correct this injustice.”

The ASSC is prepared to escalate the issue to judicial review if necessary but continues to pursue constructive dialogue to resolve the crisis in good faith.