Supporting Scotland’s hospitality businesses

We would provide rates relief to pubs, restaurants and hotels across Scotland. Through a targeted rates relief scheme, we would provide 100% rates relief to pubs, restaurants and hotels with a rateable value of up to £51,000 and 50% rates relief to these hospitality businesses with a rateable value between £51K-£100K.

Simplify the visitor levy for businesses. Although we opposed the introduction of the visitor levy, now that it has been introduced it must work for businesses. The SNP’s nonsensical formula that they imposed on businesses for calculating the levy is needlessly complex and will make life more difficult for companies who have to implement the policy. If such a tax is in place, it should be a simple fixed nightly charge instead.

Change short-term let rules to remove B&Bs and spare room lets. The short-term lets rules are damaging Scotland’s tourism industry which adds roughly £4.5 billion to our economy every year. We loosen the eligibility criteria for the types of businesses that have to apply for a short-term let licence including B&Bs, spare room lets and guest houses.