New official statistics show that the Scottish self-catering sector will be the hardest hit by the 2026 non-domestic rates revaluation.
Figures released by the Scottish Government highlight that self-catering properties will see an overall increase in rateable value of 88%, a much higher percentage rise than other property types like pubs, cafes, hotels, and shops.
The Association of Scotland’s Self-Caterers (ASSC) has repeatedly criticised the flawed rental-led methodology for the revaluation process, which sees self-catering as an outlier compared with other commercial property classes, urging reform before it is too late.
Across the country, some self-catering operators have reported eye-watering increases to their non-domestic rates bills of around 400%. Former Scottish Government Tourism Minister Fergus Ewing MSP labelled the proposed revaluations as “just garbage, utter garbage”.
This comes after the 15% rates relief package promised by the Scottish Government’s Budget “will barely touch the sides” and does not go far enough to even mitigate business concerns.
The ASSC’s 2026 Manifesto for the Scottish Parliamentary Elections, released earlier this week, calls for the adoption of profitability-based valuation method for self-catering sector to replace rental comparables. The trade body, as well as a number of cross-party MSPs, implored the Scottish Government to use its powers to halt the revaluation.
Alongside the troubling NDR revaluation, operators are also being clobbered by short-term let licensing fees. For example, Shetland Island Council has just hiked fees for local businesses by up to a staggering 113%.
The ASSC has characterised the regulatory and fiscal situation facing businesses as “overwhelming” and hopes Scotland’s main political parties will adopt the recommendations set out in their manifesto to help bolster the fortunes of Scottish tourism.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:
“Self-caterers are being hit left, right and centre by all manner of costs and red tape. The cumulative impact on businesses is overwhelming.
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Unfortunately, the NDR relief package announced in the recent Budget will barely touch the sides. We need an immediate pause to the 2026 revaluation and reform of the process before many businesses decide to close for good, hitting local communities the length and breadth of Scotland.
Our election manifesto signposts a positive and practical route forward on this issue and others impacting our industry. If taken on board, it will help build the foundations for the future sustainable growth of Scotland’s vital tourism sector.”
