Background
The Scottish Parliament has approved Amendment SP899 to the Housing (Scotland) Bill, brought forward by Rachael Hamilton MSP, following strong ASSC advocacy. This change is significant for self-catering and short-term let operators who are classed for Non-Domestic Rates (NDR) rather than Council Tax.
What the Amendment Does
SP899 requires the Scottish Ministers to:
- Review the assessment and classification of properties for liability to NDR.
- Focus on accuracy, processes, and communication.
- Specifically examine:
- Impact on understanding Scotland’s housing stock.
- Impact on housing policy decision-making.
- Complete the review within two years of Royal Assent.
- Publish and lay a report before the Scottish Parliament, outlining findings and intended actions.
Why It Matters to You
- Protects against misclassification: Ensures self-catering businesses are not wrongly reclassified to Council Tax due to unclear or inconsistent assessment criteria.
- Supports evidence-based policy: Makes sure housing and taxation policy are built on accurate data, not assumptions.
- Improves transparency: The process will be open to industry scrutiny, and findings will be publicly reported.
- Opens dialogue: Creates an opportunity for the ASSC and members to feed in real-world experiences.
ASSC’s Role
We have been instrumental in supporting this amendment and will:
- Engage with the Scottish Government during the review process.
- Gather member evidence on assessment experiences, challenges, and impacts.
- Ensure fair representation of self-catering businesses in discussions about classification criteria.
Your input will directly influence ASSC’s submission to the review.
Fiona Campbell MBE, CEO ASSC said:
“This amendment is not just about rates; it’s about fairness, accuracy, and ensuring our sector is properly understood in housing and economic policy. We will be proactive in shaping the review so that the voice of Scotland’s self-catering sector is heard loud and clear.”
Next Steps:
- Royal Assent expected later this year.
- Review period begins immediately after commencement.