The following written questions and answers have been submitted:
Short-Term Lets
S6W-06372: Liam Kerr, North East Scotland, Scottish Conservative and Unionist Party, Date Lodged: 08/02/2022 To ask the Scottish Government whether all short-term holiday let properties will be required to have an EPC rating of C or above by 2025; whether any short-term holiday let properties that do not meet an EPC rating of C or above by the deadline will, as a result, no longer be permitted to be let, and, if so, what it anticipates the financial impact will be on the Scottish tourism industry. Current Status: Expected Answer date 08/03/2022
S6W-06006: Rachael Hamilton, Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party, Date Lodged: 04/02/2022 R To ask the Scottish Government, in light of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022 and Town and Country Planning (Short-term Let Control Areas) (Scotland) Amendment Regulations 2022 being approved, whether overall responsibility for oversight of businesses in the short-term letting sector will (a) move to its Housing and Social Justice Directorate and (b) remain within the overall responsibility of the Cabinet Secretary for Finance and the Economy. Current Status: Expected Answer date 04/03/2022
S6W-06372: Liam Kerr, North East Scotland, Scottish Conservative and Unionist Party, Date Lodged: 08/02/2022 To ask the Scottish Government whether all short-term holiday let properties will be required to have an EPC rating of C or above by 2025; whether any short-term holiday let properties that do not meet an EPC rating of C or above by the deadline will, as a result, no longer be permitted to be let, and, if so, what it anticipates the financial impact will be on the Scottish tourism industry.Current Status: Expected Answer date 08/03/2022
Tourist Tax
S6W-06283: Sarah Boyack, Lothian, Scottish Labour, Date Lodged: 04/02/2022 To ask the Scottish Government when it plans to empower local authorities to introduce a Transient Visitor Levy; whether it will be for local authorities to decide (a) when and (b) how to use such a levy, and whether it will affect the distribution formula of the block grant to local authorities. Current Status: Expected Answer date 04/03/2022
Answers
Self-Catering
S6W-06118: Rachael Hamilton, Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party, Date Lodged: 02/02/2022 To ask the Scottish Government on what date did it last (a) meet and (b) correspond with the UK Government about the provision of support for self-catering businesses that have seen their business disrupted by the COVID-19 pandemic.
Answered by Ivan McKee: While the Scottish Government has not met or corresponded with UK Government on this question specifically, we meet and correspond with UKG regularly about funding in general.
Over the course of the pandemic we have worked closely with the self-catering accommodation sector and Scottish Tourism Alliance on the recovery and support for the sector and we will continue to do so.
The Scottish Government recognises that the self-catering accommodation sector, alongside many other businesses across Scotland has been adversely affected by Covid-19. In addition to the regular Strategic Framework Business Fund which previously supported small accommodation providers, a range of tailored support to meet the needs of tourism businesses was developed. This included the Small Accommodation Providers Paying Council Tax Fund (SAP-CTF) which eligible Bed & Breakfasts, Guesthouses, small serviced accommodation providers and other self-catering businesses that paid council tax were able to access. Other targeted funds included the large self-catering grant and support for the B&B sector via a fund of up to £3 million to support those B&Bs with no business bank account. Equivalent tailored funds have not generally been available in England.
We will continue to engage in dialogue with the UK Government on issues of funding and to monitor the impacts of COVID on Scotland’s tourist industry.
Short-Term Lets
Question S6W-05750: Mark Griffin, Central Scotland, Scottish Labour, Date Lodged: 20/01/2022 To ask the Scottish Government whether it has completed its consideration of how to complete the review of the tax treatment of short-term lets; whether the review is complete, and whether it will (a) publish the review or (b) outline the timetable for completing the review.
Answered by Shona Robison (02/02/2022): During the COVID-19 pandemic we prioritised work on the Short-term lets Licensing Order and Amendment Regulations for short-term let control areas. This enabled the statutory instruments for these to be considered by the Scottish Parliament in this session and meant the review of the tax treatment of short-term lets was deferred.
We intend to recommence the tax treatment review in the coming months to ensure that short-term lets make an appropriate contribution to the communities they operate in.