Support for business

Small Accommodation Providers paying Council Tax Fund

Please note this fund closed to applications at 5pm Monday 22 March 2021.

The purpose of this fund is to support businesses closed or impacted by current protective measures announced by the Scottish Government. This includes the Small Accommodation Providers paying Council Tax Fund (SAP-CTF) – designed to support eligible B&Bs, guest houses and self-catering accommodation that are not on Non Domestic Rates, but pay Council Tax.

More specifically a grant of £2,000, payable every 4 weeks, will be available to eligible businesses, not on Non Domestic rates but paying council tax.  These payments will be 4 weekly, backdated to the start of January 2021, to cover the Level 4 restrictions which apply from 26th Dec 2020 lockdown period for the duration of level 4 restrictions, and no later than 31 March 2021.

Wave Three will be for new entrants to the fund, for example eligible businesses that may have missed out on funding under either the B&B Hardship Fund or the Culture, Tourism, Hospitality Enterprise Hardship Grant (CTHHF), and businesses that may not have previously sought support who meet the eligibility criteria.

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 have been 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 in the Third Wave.    

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

  1. My business falls into one of the following categories:
    - operates as a guesthouse, bed & breakfast, or similar small serviced accommodation
    - meets the definition of a self-catering property as defined in The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
  2. Confirm that the applicant/business pays council tax
  3. Confirm that your business receipts represent a primary source of income (one third or more of earnings);
  4. 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
  5. Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises.  
  6. Provide evidence of Business Insurance
  7. Confirm membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation; 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.

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

  1. 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]
  1. Confirm that if requested, you can 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

Before you apply

You will be asked to upload a maximum of 5 pieces of evidence on the application form which may take some time to gather together in the appropriate format. Please take some time to read through and collect these as the application does not allow you to save and return to complete it.

If any of these pieces of evidence are not clear when you upload them, this will delay your application as we will need to come back to you for more information.

We can accept jpegs and pdf files but we advise pdfs as the file size is smaller.

We require the following evidence in pdf format preferably:

  • Proof of identity, ideally photographic (for example a valid passport or driving licence) – mandatory
  • Proof that the applicant/business pays council tax - mandatory
  • Proof of business address (for example a recent council tax bill or utility bill) – mandatory
  • Evidence of Business Insurance – mandatory
  • 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) – mandatory

Once you have the information required together in pdf or jpeg format, you can apply online.

Please note we are dealing with a high number of applications and will process and make payment as soon as possible. We understand your anxiety and would ask for patience, the team is working through applications as quickly as possible.