Under consideration PE2019: Withdraw rates relief under the Small Business Bonus Scheme from Holiday Let Accommodation

Background information

All owners of “Self-catering holiday accommodation” should be refused the Small Business Bonus. All of us. This would mean that we would all be paying our way. This is only fair if we are all in this mess together. It would put us all onto a level playing field. Those operators who could not survive a rates bill should be eliminated from the market so that those of us who can survive can flourish and improve our quality and market price earned.

We should be net contributors to the Scottish economy. All of us; not just a few of us. By setting arbitrary sales targets of 70 days, the State is effectively redistributing rates from elite, high value, low volume operators to those inefficient operators applying for and receiving rates relief. This is not a legitimate Pareto Redistribution and therefore strikes at the heart of what the World Trade Organisation defines as Market Efficiency. The State should completely withdraw from this sector and ask us all to pay our rates.