COVID-19 on the premises

In the event that a guest develops symptoms whilst staying away from home, they should immediately book a test through NHS Inform or, if they can’t get online by phoning 0800 028 2816.

In accordance with Test and Protect, people with symptoms are required to self-isolate and book a test, and whilst awaiting this test result, everyone in their household should isolate. If the test is negative, everyone can end isolation. If the test is positive, the index case (or person who has tested positive for Covid) should continue to self-isolate and the NHS Test and Protect team will be in touch to start contact tracing. The household/close contacts should also self-isolate whilst awaiting a PCR test and depending on their age, vaccination status and whether they have any symptoms, they will be given advice on self-isolation through Test and Protect as appropriate.

If guests who are isolating can travel home safely to isolate, avoiding the use of public transport, they should do this.  In the event that this is not possible, if guests are able to isolate safely in holiday / temporary accommodation, this may be advisable.  If such an extended stay is necessary, unless otherwise provided for in the contractual terms of the booking, the guest will be expected to pay the costs of an extended stay in all but exceptional circumstances. Those who test positive for coronavirus should not travel by public transport or take a flight. If possible, they would be able to drive themselves home.  If the guest is either unable to travel home safely or to isolate within their current accommodation (for example if there are shared facilities, or risks cannot be mitigated to protect staff), the guest should discuss this with the NHS Test and Protect team. The guest may be signposted to the National Assistance Helpline on 0800 111 4000 if they need help to isolate and cannot arrange it themselves or through friends and family.

In some circumstances further discussion may be required with the local Health Protection Team and local authority to ensure that the person has suitable accommodation to isolate safely and effectively.

After the required period of self-isolation, guests and anyone else in their party who has been affected can then return to their main place of residence.

Link to Government Guidance.

Covid-19 VAT Reduction

Advice on VAT Reduction from EQ Accountants

The VAT rate applicable to a transaction is dependent on the date of supply and the VAT rate in force at the time.

Transactions where a valid VAT invoice has been raised between 1 October 2021 and 31 March 2022 will be subject to VAT at 12.5% even if the time of supply is post 1 April.

If no VAT invoice is raised and just a deposit is paid then if the holiday is post 1 April the whole value will be subject to 20% VAT.

Please see the attached link to a more detailed article with examples covering most scenarios:  https://www.eqaccountants.co.uk/updated-guidance-for-holiday-accommodation-providers-regarding-the-reduced-vat/

Scotland’s business community sends open letter to Ministers over “high risk economic self-harm” of testing policy divergence from UK

A Press Release from the Scottish Tourism Alliance

Scotland’s business community sends open letter to Ministers over “high risk economic self-harm” of testing policy divergence from UK

A group of business organisations led by the Scottish Tourism Alliance has written to economy focussed Ministers and officials seeking an urgent meeting on the renewed crisis in the tourism sector and supply chain as a result of Scottish Government policy.

Commenting on the letter (attached), CEO of the Scottish Tourism Alliance, Marc Crothall said:
“The Scottish Government’s latest decision on international travel restrictions, specifically around Day 2 testing has caused serious alarm across the travel, tourism and hospitality sector in Scotland and the broader business community.

I have received a steady stream of messages over the course of the weekend from businesses presenting direct and immediate evidence of the impact of the Scottish Government’s decision on international travel restrictions; as an example, one inbound operator has been told to direct all future bookings to airports south of the border.

It is the grave concern of many that international bookings, revenue and visitors are being lost not just now but should this policy remain, it could destroy any hopes of recovery in 2022.  Unless there is a swift change, the Scottish Government’s position on international travel will effectively write off international tourism to Scotland for another year to the detriment of our businesses, communities, supply chain and wider economy.

Our industry has gone above and beyond guidance and legal requirements to protect public health and support the Scottish Government’s efforts to curtail the spread of the virus and curb cases; we have requested that a member of the Scottish Government’s public health team also attends this meeting to explain how the most recent analysis of data supports the view that international travel is driving transmission.  This policy is causing immediate damage to revenues and represents high risk self-harm for jobs and the economy in the short, medium and long term.”

Rebecca Brooks, Managing Director of Abbey UK inbound tour operator said:
“The Scottish Government’s incomprehensible decision to diverge from the UK government in maintaining PCR testing for fully vaccinated international visitors to Scotland ensures no international recovery in the short to medium term as we now lose out to England and our European neighbours.

European countries have benefitted from the safe restart of international travel without testing for the vaccinated since the 19thJuly.  Given the immediate onset of the booking window for 2022, there is and will be no international demand whilst PCR testing remains in place, impacting the supply chain for both leisure and business sectors. Inbound operators are now facing the bleak reality of entering a third year with little to no business whilst this colossal disadvantage remains and face potential market failure after nineteen months of no trade. I would call on the Scottish Government to urgently revise their decision or risk the survival of this sector and all of the livelihoods who depend on it.”

Dr Liz Cameron, Chief Executive of the Scottish Chambers of Commerce Network commented:

“We simply fail to comprehend and are shocked by the Scottish Government’s decision not to align with others to remove the need for a PCR test for double vaccinated tourists and business travellers. This is not only about the tourism and travel industry, it touches every part of our economy.  Do we seriously believe that our economy will grow, and we will be able to attract investment, without being connected and accessible to the world?

The impact, if this decision if not reversed quickly, is that we will have airlines and operators withdrawing from Scotland with businesses being forced to direct all our exporting and importing trade through other airports.  How will this support jobs in Scotland?

We need to hear and see the data which has driven this decision which is completely contradictory to leading global scientific evidence.”

You can read the letter here.