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.
Category: Guidance
PQ on Delay
S6W-13624: Sarah Boyack, Lothian, Scottish Labour, Date Lodged: 05/01/2023
To ask the Scottish Government whether relevant stakeholders, including PLACE and community councils, were consulted before it took the decision to delay the implementation of commercial short-term let licensing by six months.
Answered by Shona Robison: We are not delaying the implementation of commercial short-term let licensing. Licensing schemes opened in October 2022, and new hosts must now apply for, and obtain, a licence before accepting bookings or receiving guests. Local authorities continue to receive applications from new and existing hosts.
In recognition of the wider cost of living crisis that is placing pressure on existing short-term let hosts and businesses, we have announced that we will introduce legislation in January 2023 to extend the deadline for existing hosts to apply for a licence from 1 April 2023 to 1 October 2023.
This is not a pause and we encourage hosts to keep applying throughout.
S6W-13625: Sarah Boyack, Lothian, Scottish Labour, Date Lodged: 05/01/2023
To ask the Scottish Government for what reasons it is delaying the implementation of commercial short-term let licensing by six months.Answered by Shona Robison: I refer the member to the answer to question S6W-13624 on 20 January 2023. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers
The Association of Scotland’s Self-Caterers (ASSC) write to the Scottish Government seeking support to address outstanding issues relating to short-term let licensing
SHORT-TERM LET LICENSING IN SCOTLAND
The Association of Scotland’s Self-Caterers (ASSC) write to the Scottish Government seeking support to address outstanding issues relating to short-term let licensing
In light of the 6 month extension in terms of short-term let licensing, Fiona Campbell, ASSC CEO has written to the Cabinet Secretary for Social Justice, Housing and Local Government, Shona Robison to ask that the Scottish Government use the time to take stock and assess the impacts related to the regulations, and then to work constructively to ameliorate the outstanding issues.
The letter has also been sent to the following:
- Deputy First Minister, John Swinney MSP
- Minister for Business, Trade, Tourism and Enterprise, Ivan McKee MSP
- Paul Mclennan, MSP East Lothian
- Euan Donald, Local Government Committee
- Local Government Committee
The Association of Scotland’s Self-Caterers (ASSC) welcomes the recent announcement that the Scottish Government will provide a six-month extension for existing operators in terms of short-term let licensing applications, as set out in your letter (7 December) to the Convener of the Scottish Parliament’s Local Government Committee.
This has been warmly received by our membership as it provides much needed reprieve during challenging times for business. However, real and pressing concerns still remain about short-term let licensing and we hope that we can work in partnership with the Scottish Government and local councils to resolve these for the benefit of Scotland’s tourism sector.
The ASSC further believes that the delay provides an opportunity to take stock, assess the impacts related to the regulations, and then work constructively to ameliorate the outstanding issues. Many councils have now published their finalised schemes. From our analysis of Scotland’s 32 local councils, we have concerns in relation to:
- The various discrepancies seen across local authority areas, including on fees, layout plans etc;
- Council licensing policies which are ultra vires in nature; and
- Instances where planning considerations going too far;
More broadly, we have reservations regarding:
- Barriers to investment; and
- New operators having to wait to open until a licence is granted.