Support for business

Small Accommodation Providers Paying Council Tax Fund

The Scottish Government have asked the Council to deliver on their behalf the Small Accommodation Providers Paying Council Tax Fund grant scheme. This grant scheme is for Bed and Breakfasts, Guesthouses and Self-Catering businesses which pay Council Tax.

The grant scheme has been designed to offer equivalent levels of support to Bed and Breakfasts, Guesthouses and Self-Catering businesses that pay Council Tax as is available to those on the NDR roll. 

The fund will provide recurring grants of £2,000 every 4 weeks to those who meet the eligibility criteria.  The payments will be 4 weekly from the start of January 2021 to cover the Level 4 restrictions which apply from 26 December 2020, for the duration of level 4 restrictions up to 31 March 2021.

Previous Grant Recipients

If you are a business who secured grant support from the 2020 Bed and Breakfast Hardship Fund; the 2020 Pivotal Enterprises Resilience Fund or the 2020 Culture, Tourism, Hospitality Enterprise Hardship Grant, you will be contacted direct by the Council.

The Council will be contacting the identified businesses the week commencing 8 March 2021. If contacted, you will be asked to complete and submit an online form reconfirming your business details.

New Entrants

If you are a Bed and Breakfast, Guesthouse or Self-Catering businesses which pays Council Tax but who did not benefit from either the 2020 Bed and Breakfast Hardship Fund; the 2020 Pivotal Enterprises Resilience Fund or the 2020 Culture, Tourism, Hospitality Enterprise Hardship Grant scheme, you will be required to complete an online application form.

As requested by the Scottish Government, the grant scheme will be only open for one week from the 15  March until 5pm on the 22 March 2021.

Bed and breakfasts and Guesthouses

For Bed and Breakfasts and Guesthouses to apply for this funding, the business will need to:

  • Confirm that the business premises operates as a guesthouse, bed & breakfast, or similar small serviced accommodation
  • 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.

Self-catering businesses

For self-catering businesses to apply for this funding, 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.

The Small Accommodation providers paying Council Tax fund closed to new applications at 5pm on Monday 22 March 2021

Related Downloads