Guidance Sheet Resource Library

The ASSC supports members with a library of Guidance Sheets. These are designed to help ASSC members successfully set up and operate their self-catering business in Scotland.

Our Guidance Sheets are written by industry stakeholders, experienced members of the organisation and self-catering experts. Exclusively for members of the ASSC, our advice on operations, finance, legislation, insurance and more, supports self-catering business owners in making those independent business decisions that matter.

Guidance Sheets include:

  1. Short-Term Let Regulations in Scotland – Frequently Asked Questions
  2. 2023 Rating Revaluation – Rates or Council Tax
  3. Non Domestic Rates and SBBS
  4. Furnished Holiday Lettings Tax & Business Property Relief from Inheritance Tax
  5. Energy Performance Certificates (EPC) and Short Term Let (STL) accommodation
  6. Electrical Safety Checks
  7. The Provision of Food (Welcome Packs)
  8. Sustainability
  9. Photography
  10. Marketing Advice
  11. ICO Data Protection
  12. Dog & Pet Friendly Accommodation
  13. Assistance Dogs (Guide Dogs)
  14. Inheritance Tax Relief (BPR) on Furnished Holiday Lets
  15. Business Support Information
  16. Music Licensing for Short-Term Let Operators in Scotland
  17. Legionella Policy
  18. Cycling Tourism Industry Guide
  19. Using CCTV in Short Term Lets
  20. Private Water Supplies
  21. Hot Tubs and Spa Pools
  22. What you need to know about applying for a holiday let Mortgage
  23. Members Operating Agreement
  24. ASSC Committed to Quality Scheme (CTQ)
  25. Strategic Plan 2022-2026

 

The all-new ASSC Member and Industry Platform is NOW LIVE!

We’re thrilled to announce the launch of our brand-new website, live today and ready for you to explore!

**This announcement contains vital information on how to access your account in the members area – (please note, you will no longer be able to access your account with your current login details).**

Our website is your one-stop hub for the self-catering industry in Scotland, featuring a wealth of key information, including news, events, tailored guidance for members, policy updates, marketing resources, and an exciting new members forum with a fresh look! But that’s not all – our website is not only fully responsive and intuitive, but it’s also fast and easily accessible, providing you with a powerful platform to connect with fellow members and access tools to support development and growth of your business.

Before you begin on this exciting new journey, please pay careful attention to the steps below which will enable you to access your account in the members area of the website:

To sign in to your account on the new ASSC website, you will simply need to reset your password.

  • Visit the password reset page. (Note for ASSC team: this link will not work until the site is live)
  • Enter the email address associated with your membership (the email address your ASSC invoice went to) to receive an email containing a reset link.
  • Follow the link in the email to reset your password, choosing a new password from the one you currently use to log in.
  • Ensure your password is at least 8 characters and contain one number or symbol. Passwords are case sensitive.
  • Click ‘Update password’.
  • Log in to the ASSC Member Area by clicking ‘Log in’ in the top right of the screen.
  • Remember to make a note of your new password.

What’s waiting for you on the new ASSC site:

  • A new Member Area, with all resources, news and information easier to find and clearer than before.
  • Helpful links to manage your details, your membership, your marketing package and your invoices.
  • A new-look Forum, with a clearer interface and simpler ways to interact with other members.

Contacting the ASSC

If you have emailed us recently, we urge you to please be patient.

Should you have problems logging in, please go through the steps above once again and make sure you are using the email address that your ASSC account is linked to. Should you continue to experience problems, please get in touch with membership@assc.co.uk

Due to a significant increase in membership, we may not respond to your email straight away. We would appreciate it if you could refrain from re-sending your email, we will get back to you when we can. Thank you for your support and understanding.

Review of Furnished Holiday Let Rules

The Office of Tax Simplification (OTS) has undertaken a review of Property Taxation. As part of that, they have reviewed Furnished Holiday Let (FHL) Rules. 

In association with the Professional Association of Self-Caterers (PASC UK), the ASSC, submitted a response to their call for evidence. Download this here: ASSC PASC UK Submission to the Office of Tax Simplification Call for Evidence on Property Income Tax.

The OTS published a review and recommendations in November 2022: OTS_Property_Income_review.

The ASSC and PASC have commissioned PFK Francis Clark Chartered Accountants to write a report on the OTS Review. It will be written by John Endecott, who is Partner and Head of Tax at the firm.

We believe that there is a reasonable likelihood that the OTS review will at least be implemented in part, hence commissioning this report.

There will a report prepared for Members, covering both FHL’s and larger business, and there will be two ASSC / PASC Members meetings with John Endecott presenting the changes and possible mitigation: one for FHL’s and one for larger Businesses.

This is the proposed structure of the papers:

It will cover variations for England, Scotland and Wales

  1. About the OTS report including:
    1. What is the OTS?
    2. Why has the report been produced?
    3. What status does it have?
    4. What is likely to happen next?
    5. Why should you be interested in it?
    6. Explain previous proposal to abolish the furnished holiday letting (FHL) rules
  1. Recommendations made in the report in respect of the FHL rules (maybe reproduce the relevant parts of the report in an appendix, and detail the relevant parts of the FHL legislation in an appendix but that may bulk it up for little benefit).
  1. Implications for capital expenditure on properties
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for the purchase of a FHL
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for profit sharing
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for the sale of a FHL
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for the death of an owner
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for lifetime gifts of properties
    1. What the current rules are
    2. What the OTS is proposing
    3. What would be the impact on owners (specifically consider a single property with personal use and a complex with 5 units+)
  1. Implications for other taxes (especially VAT and business rates) and other possible implications
  1. Summary table.

The link to the full review is here.

The link to FHL section 6 is here.

As soon as we have a publication date we will let you know, and at that point we will also call the Members Meetings with John Endecott.