Cancellations for Larger Properties in Light of Restrictions

The Scottish Government has issued advice regarding reducing the number of household contacts to no more than three.

The result has been a slew of cancellations and requests for advice on where this leaves operators in terms of refunds.

The ASSC has taken legal advice and it seems it is really a matter for each operator. From a purely legalistic point of view,  the operator can maintain their terms and conditions as long as these are clear.

If you hold a deposit when a guest cancels, the worry is that they simply will not return and you will have lost the good will of that guest.  It may be prudent to move the deposit to an alternative time if at all possible.

Temporary Change to Fit Note Requirement

It has been announced that between 10 December 2021 and 26 January 2022 employers cannot ask employees to go to their doctor for proof of sickness until the absence has lasted for 28 days or more (the requirement to self-certificate remains in place for that time).

It has also been made clear that SSP cannot be withheld due to late medical evidence.

This change is in light of the exceptional pressure placed on GPs in managing the government booster rollout.

This is a significant change from the usual requirement that requires a medical certificate to be provided after 7 days of absence, and will be difficult to manage for many employers.

Employers should be careful to make it clear to staff that this is a temporary change only, and not a permanent change to the sickness absence notification procedure.

Whilst employers cannot ask for proof of sickness for non-Covid related absences, it remains possible to ask for proof of a positive test or isolation request for those absences that are Covid related.

Employers may be concerned that employees will use this change to their advantage, and claim sickness for longer periods than necessary. If not already in place, it is highly recommended to have a thorough return to work process in which the sickness absence is discussed in detail and documented to assess for future patterns and possible evidence of inappropriate use of the sickness procedure.

[Source HR-Inform]

 

Budget Announcement: Impact on Non-Domestic Rates

Following the publication of the Scottish Budget 2022-23 on 9 December 2021, the following non-domestic rates measures were announced:

  • There will be a below-inflation increase in the Basic Property Rate (the poundage) from 49p to 49.8p.
  • Properties in the retail, hospitality and leisure sectors will be eligible for 50% rates relief for the first three months of 2022-23, capped at £27,500 per ratepayer.
  • The Business Growth Accelerator relief will be expanded by making increases in rateable value due to the installation of solar panels a qualifying improvement eligible for relief.
  • Enterprise Areas relief will be extended by one year to 31 March 2023.

The Budget will continue to fund the following reliefs which are set annually:

  • Small Business Bonus Scheme relief, which has lifted over 111,000 properties out of rates altogether as at 1 June 2021.
  • Transitional Relief, which caps annual rates bill increases at 12.5% for Aberdeen City and Aberdeenshire offices and for all but the very largest hospitality properties across Scotland