June 2021 - Page 5 of 8

ICO (Information Commissioners Office) REGISTRATION UPDATE

Posted on June 14, 2021June 14, 2021 by Melanie Allen

We were contacted by the ICO this week, to let us know that they are now actively chasing up on previous letters to businesses in the accommodation and food sector.
This is the letter they are sending out, and the tone has changed. You now have to either Register and pay or fill in the exemption form.

Links for the ICO Website:

ico.org.uk/afd

ico.org.uk/fee-checker

This is what they asked us to send to you…..

The Information Commissioner’s Office (ICO) is the UK regulator for data protection and information rights. In June 2021 they will be writing to the accommodation and food sector to remind you that you may have a legal responsibility to register with the ICO and pay the data protection fee. For most companies, this is £40 or £60 per year.

If you receive a letter, you should check if you need to pay and, if you believe you are exempt, you should let the ICO know by 9 July 2021. If you are not exempt, you will need to register through their website and pay the fee. Please note, if you use CCTV for crime prevention purposes it is likely that you will need to register.

There is more information for the activities of households sector on the ICO’s website: Paying a data protection fee – accommodation and food sector: https://ico.org.uk/afd

They also have a web hub specifically designed for small and medium enterprises which has lots of tips and simple guides that you will find useful: SME web hub – advice for all small organisations | ICO: https://ico.org.uk/for-organisations/sme-web-hub/

Thanks to PASC UK for this information:

PASC UK commissioned our solicitors Stephens Scown to write up notes on whether you need to pay, and we have added more FAQ’s to this to. These are available on the website at: https://www.pascuk.co.uk/publications

VAT Deferrals Reminder June 2021 Deadline

Posted on June 14, 2021June 14, 2021 by Melanie Allen

To support businesses during the COVID-19 crisis, the Government announced on 20 March 2020 that all UK VAT registered businesses would have certain VAT payments deferred automatically until end of March 2021, with no application or notification of HMRC required. A new payment scheme between 23 February and 21 June was subsequently set up as lockdowns continued.

https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19

This scheme is due to end shortly which means the deferred payments will be due in full on 30 June unless businesses have chosen to make payments in instalments. As the final 21 June 2021 deadline for joining the scheme is fast approaching, we are encouraging members to check that you have indeed chosen the best payment method that suits your business.

The VAT deferral new payment scheme – how it works:

HMRC’s guidance details that instead of paying the full deferred amount, the new payment scheme allows businesses to make smaller monthly instalments, interest free. Businesses can select the number of monthly instalments they wish to make (up to a maximum of 8 – if you joined between 20 may and 21 June) and all instalments must be paid by the end of March 2022. The first instalment is payable at the time of joining the scheme, and subsequent instalments have to be made in consecutive months.

https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19

How to sign up for the new payment scheme?

Online sign up for the new payment scheme is available for most businesses until the 21 June 2021 deadline. Please note that businesses on the VAT Annual Accounting Scheme or Payment on Account Scheme were only able to join the scheme from 10 March 2021.

In order to join the scheme, businesses have to be up to date with their VAT returns and be able to pay by direct debit.

As the scheme requires a direct debit to be set up, businesses must opt in themselves and agents cannot do this on their behalf.

Before opting in, businesses must:

create your own Government Gateway account if you don’t already have one
submit any outstanding VAT returns from the last four years
correct errors on your VAT returns as soon as possible
decide the number of equal instalments you wish to make
make sure you know how much you owe, including the amount originally deferred and how much you have already paid; and
be ready to make your first instalment payment.

If a business wants to join the new payment scheme but cannot use the online service (for example because they do not have a UK bank account, can’t pay by direct debit or have dual signatories on their account) they should contact the COVID-19 helpline when the scheme opens on 0800 024 1222.

More information can be found in HMRC’s guidance. You can contact HMRC on 0800 024 1222 by 30 June 2021 if you need more help to pay. Failure to make arrangements to pay by instalments may result in interest or a 5% penalty being charged.

https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19

You can sign up here: https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19

Thanks to PASC UK for providing this update.

TOURISM SURVEY: THE IMPACT OF RESTRICTIONS ON TOURISM IN SCOTLAND

Posted on June 9, 2021 by Fiona Campbell

With much of the tourism industry reopening, the Association of Scotland’s Self-Caterers (ASSC) asked operators to complete a survey to help us ascertain current business performance, recovery prospects and confidence levels within the self-catering sector.

We ran this survey in conjunction with the Association of Scottish Visitor Attractions, Wild Scotland and Sail Scotland, in order to establish a cross sectoral vision of tourism in Scotland. We will use the data collected in the survey to help inform key stakeholders, including the Scottish Government and VisitScotland, about the prospects for, and needs of the sector in 2021.

The survey results will also be used to inform and shape ASSC’s ongoing lobbying efforts with the Scottish and UK Governments. It is through data collected from these surveys that we are able to best inform and argue on behalf of the industry.

Survey Overview

The survey was publicised via ASSC newsletters, as well as on the ASSC’s social media pages and via tourism stakeholders.
Our partner stakeholders, the Association of Scottish Visitor Attractions, Wild Scotland and Sail Scotland, also distributed surveys with critical commonalities.
The online survey elicited 610 responses from both ASSC members and non-ASSC members. 380 Members of the ASSC (62% of respondents) took part, with another 230 (38%) non-member self-catering operators.
The majority of those taking part in the survey were located in rural or remote areas, including our island communities, once again highlighting the importance of the self-catering sector to these local economies and communities.
The results offer valuable insights from Scottish self-catering operators with larger properties in a sector that has been estimated to contribute over £723m each year to the Scottish economy.

Key Findings:

While the overwhelming majority of respondents stated that their business was open, the trading conditions faced by operators are mixed: for many smaller self-catering properties, business is good, with a third (33%) open and profitable. However, many self-caterers are in a difficult or precarious situation, with 32% open at reduced occupancy, 16% operating at breakeven levels, with a further 16% open but remaining unviable.
Such figures challenge the narrative that self-catering as a whole in Scotland is ‘booming’ at the current time as many operators, particularly those with larger properties accommodating +7 who are affected by household meeting restrictions, are in a dire financial position.
Respondents highlighted travel restrictions associated with the levels system, the lack of clarity and direction from the Scottish Government, the loss of international custom, and household restrictions were the main issues restricting their ability to trade in 2021.
With reduced occupancy rates compared to previous years and reduced turnover, yet faced with high fixed costs, nearly half (46%) are operating at an economically unsustainable position, with around three-quarters (74%) concerned about the viability of their business if restrictions persist.
Many operators are deeply pessimistic about their business in both the short to long term. However, they do believe that there are some changes government could make to mitigate the challenging circumstances they face.
Responses believed that new and additional forms of financial support from the Scottish Government in the form of grants, clear and timely communications from the Scottish Government on changes to Covid-19 restrictions, as well as the easing of household restrictions for self-catering, would be the most important measures to help aid financial sustainability.