Today, Tuesday 7th February, ASSC Chief Executive, Fiona Campbell gave oral evidence to the Scottish Parliament Local Government, Housing and Planning Committee. The ASSC welcomed the opportunity to speak on behalf of members and the short-term lets sector in Scotland and to provide vital evidence on short-term let licensing, highlighting the numerous difficulties faced by our members despite the prospect of a much welcome six-month delay
You can view this mornings session in Parliament here
You can read the evidence here
Fiona Campbell, CEO of the Association of Scotland’s Self-Caterers (ASSC), said: “The ASSC were pleased to provide oral evidence on short-term let licensing to the Scottish Parliament’s Local Government, Housing and Planning Committee, highlighting the numerous difficulties faced by our members despite the prospect of a much welcome six-month delay.
The ASSC also supplied the Committee with a substantial piece of written evidence to supplement our contribution today. Unfortunately, the same evidence-based approach was not taken by some panellists who singularly fail to understand the impact of these regulations, or appreciate the contribution that tourism brings to local economies across Scotland.
While this can often be an Edinburgh-centric conversation, licensing will affect the future growth and viability of small businesses in rural, remote and island communities, at the very time they are still battling to recover from the pandemic and deal with rising costs across the board.
From exorbitant fees, conflating licensing and planning regimes, inadequate guidance, barriers to investment, stipulating the need for layout plans, carpeted properties or even adequate cutlery space, these regulations are a runaway train that the Scottish Government needs to get back on track.”
Month: February 2023
STA Local Visitor Levy Manifesto
Ahead of the Scottish Government’s plans to introduce legislation that will give local authorities the power to introduce a visitor levy, as the recognised overarching tourism body for Scotland, the Scottish Tourism Alliance (STA) has produced a Local Visitor Levy Manifesto with Recommendations.
The Manifesto was developed with STA’s Council and Board – which includes widespread representation from across the tourism, hospitality, supply, and business sectors – and in consultation with our Destination Forum Group.
In the event that visitor levy legislation is introduced, the tourism industry is committed to working closely alongside the Scottish Government and local authorities to ensure that it is executed in the most effective way and used as a force for good, with net revenue raised reinvested in local tourism priorities that contribute to making Scotland a world leader in 21st century tourism.
It is crucial that there is proper scrutiny, impact assessment and analysis ahead of the legislative process getting underway, with a key role for the newly formed Regulatory Joint Taskforce in considering the concerns from sectors around the significant cost or operational impacts of introducing the power to charge a local visitor levy.
This must happen to secure widespread buy-in from all key stakeholders, particularly visitors who will have to pay a levy, businesses that will need to manage its collection, and local authorities dealing with its administration.
What must not happen is a repeat of the issues experienced concerning the introduction of the Short-Term Lets Licensing Scheme and Deposit Return Scheme. A consistent, national, cross-sectoral, and transparent approach is integral to its success.
We strongly believe that renewed consultation is needed with the tourism industry and proper financial costings undertaken before proceeding with introducing the proposed legislation.
We are inviting the Scottish Government to consider in detail and respond to the recommendations contained in our Manifesto, particularly providing clarity on whether VAT will be applied to a visitor levy and transparency about the unintended consequences this could create.
The introduction of a visitor levy must not have an inadvertent impact on businesses, which continue to undergo recovery following the COVID-19 pandemic and the current financial crisis.
Collectively, we must ensure that if a visitor levy is to be introduced, it should be done in a coordinated and clear way that places the enhancement of Scotland’s tourism offer at its heart.
Read the manifesto: Scottish Tourism Alliance – Local Visitor Levy Manifesto
FHL Thresholds
If the property failed to meet the actual or available let criteria for a Furnished Holiday Let (being 105 days and 210 days respectively in a tax year,) you can claim a period of grace election to treat the property as if it did qualify, so nothing changes. To claim a period of grace election, the property would have to have met the criteria above in the previous tax year.