Support for Small Accommodation Providers Paying Council Tax Fund: Eligibility Criteria – Self-Catering

In order to evidence eligibility for this grant,  you can collate the following to apply from 15th March. The window to apply is just one week.

  • Confirm that the business meets the definition of a self-catering property as defined in The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Provide auditable data to support one of the following statements:
    • a) My property was occupied for more than 140 days in financial year 2019-20, or
    • b) Due to a poor trading season my property was not occupied for 140 days in the financial year 2019-20 but was occupied for more than 140 days in either of the 2 financial years preceding
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation, either national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, your local destination marketing organisation, AA, Quality in Tourism, etc).  Online booking platform listing alone is not accepted as evidence.

Notes:

We believe the following supporting documentation might be required and it may help if you have it ready:

  • Self-catering properties on Council Tax must be made available for “letting, on a commercial basis and with a view to the realisation of profits, as self-catering accommodation for short periods amounting in the aggregate to 140 days or more in the financial year”.
  • Have a copy of your council tax bill ready.
  • We understand that evidencing that your business receipts represent a primary source of income (one third or more of earnings) will be self-declaratory.
  • Have evidence of your occupancy ready: your SuperControl / Freetobook / Bookster / other occupancy record. If you do not have this formally, you must provide auditable data for example a spreadsheet with dates booked and a total number of nights evidenced.  A handwritten diary will not suffice.
  • Have your Business Insurance Policy document ready. Airbnb insurance will not suffice. If you do not have specific Business Insurance, including appropriate Public Liability Insurance you should ensure that you do.
  • One of the following:
    • HMRC unique tax reference
    • Or VAT registration number
    • Or Business Registration Number (provided by Companies House, Charities Commission, Mutuals, Public Register and other statutory and regulatory bodies that you must file accounts and annual membership details with)

If you have not been contacted by your Local Authority, you can apply between 15th and 22nd via your Local Authority:  Search for:   Small Accommodation Providers Paying Council Tax Grant

Support for Small Accommodation Providers Paying Council Tax Fund

Support for Small Accommodation Providers Paying Council Tax Fund has been announced today by the Scottish Government.

Businesses that are in scope for the fund and submit a complete application form will be eligible to receive the equivalent of the Strategic Framework Business Fund, back-dated to January 2021. This represents £2,000 every four weeks whilst remaining in Level 4. Local Authorities will be responsible for delivering the fund and will target businesses that have been in scope previously for other funds.

Tourism Secretary Fergus Ewing said:

“Tourism is central to the Scottish economy, and B&Bs, guesthouses, self-catering and other small accommodation providers are the backbone of much of our accommodation provision, particularly in rural areas. Although many small accommodation providers will already be receiving support via the Strategic Framework Business Fund, I am pleased to announce the expansion of a scheme to provide equivalent support to such providers who pay council tax.

“Widening the scope of the existing fund for B&Bs who pay council tax will ensure that support reaches as many eligible businesses as possible. It is intended to ensure that we reach as wide a range of businesses as we can and we will continue to review the support that is in place and will work with businesses to explore all options. Councils have been working at pace to develop and deliver this support and we expect payments to start as soon as possible.”

John Scott (Ayr) (Con): The First Minister gave me an assurance a week or so ago that she would discuss with the cabinet secretary the difficulties that the bed-and-breakfast sector faces and how to overcome them. Will the cabinet secretary please say what progress has been made on that?
Fergus Ewing: I had welcome engagement with the First Minister on tourism earlier this week, in an evening discussion with colleagues. The issue is extremely important, and I recognise that Mr Scott has, quite fairly, pursued it on various occasions.
I am pleased that Fiona Campbell, from the Association of Scotland’s Self-Caterers, and David Weston, of the Bed and Breakfast Association in Scotland, welcomed our recently announced additional support, under the strategic framework business fund, for premises that do not pay business rates but pay council tax, which will have access to a payment of £2,000 per four weeks, which will be backdated to January. I am pleased to say to Mr Scott that that additional support has been warmly welcomed by the sector and as tourism minister I am delighted that it will enable some smaller accommodation providers, who do such a good job for Scotland, to survive and make it through to the end of the pandemic.

What does this involve?

The Support for Small Accommodation Providers Paying Council Tax Fund (SAP-CTF) is to support small accommodation providers in Scotland that pay council tax, including B&Bs, guest houses and self-catering properties, and which have been impacted by the coronavirus (COVID-19) restrictions.

Am I eligible?

This fund if for small accommodation providers in Scotland, including B&BS, guest houses and self-catering business.

All B&Bs, self-catering businesses and guest houses that were previously supported by either the Bed and Breakfast Hardship Fund or the Creative, Tourism and Hospitality Hardship Fund are automatically eligible for support under this scheme. These business will be contacted by the local authority and invited to register for payment.

B&Bs, self-catering businesses and guest houses that have not previously been supported are also eligible to apply to this fund.

New entrants to the fund will need to meet the following eligibility criteria.

For self-catering businesses, the business will need to:

  • Confirm that the business meets the definition of a self-catering property as defined in The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992[1]
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Provide auditable data to support one of the following statements:
    • a) My property was occupied for more than 140 days in financial year 2019-20, or
    • b) Due to a poor trading season my property was not occupied for 140 days in the financial year 2019-20 but was occupied for more than 140 days in either of the 2 financial years preceding
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation, either national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, your local destination marketing organisation, AA, Quality in Tourism, etc).  Online booking platform listing alone is not accepted as evidence.

For B&Bs and guest houses, the business will need to:

  • Confirm that the business premises operates as a guesthouse, bed & breakfast, or similar small serviced accommodation (see guidance note for definition)
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Confirm that you can provide evidence of active trading up to March 2020 and had intended to continue trading in the tax year 2020-21
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation, either national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, SBBA, your local destination marketing organisation, AA, Quality in Tourism, etc). Online booking platform listing alone is not accepted as evidence.
  • Confirm that the business is registered and has been passed by the local authority’s Food Hygiene Information Scheme (Food Standards Scotland) or the local authority has confirmed that this is not required for your business

What does this cost?

This is a free service.

Who is this for?

This fund is for small accommodation providers in Scotland that pay council tax, including B&Bs, guest houses and self-catering properties.

How long does this take?

All B&Bs, self-catering businesses and guest houses that were previously supported by either the Bed and Breakfast Hardship Fund or the Creative, Tourism and Hospitality Hardship Fund are automatically eligible for support under this scheme. These businesses will be contacted by the local authority and invited to register for payment.

All business must be re-registered by 22 March 2021 to receive payment. Payments will be made as soon as possible once a business is registered.

Applications will open for new entrants to the fund on 15 March 2021 for all local authority areas. The fund will be open for one week, and will close to applications on 22 March.

Payments will be made as soon as possible.

Important information

Payments will be made every four weeks from the start of January 2021. This will cover the period of Level 4 restrictions which came into effect from 26 December 2020, and the ongoing lockdown period as long as Level 4 restrictions are in place.

This grant is not retrospectively backdated to 2 November 2020.

Local authorities will identify and invite eligible businesses who were previously supported by either the B&B Hardship Fund or the Creative, Tourism and Hospitality Hardship Fund to register for payment. There is no need for these businesses to apply.

New entrants to the fund will be able to apply between 15 and 22 March 2021, and should verify that they can met all the criteria set out above in advance of applying.

Next steps

Applications will open for new entrants on 15 March and close on 22 March 2021. Please check back for updates.

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