The Support for Small Accommodation Providers Paying Council Tax Fund (SAP-CTF)

The Scottish Government has announced The Support for Small Accommodation Providers Paying Council Tax Fund (SAP-CTF)

This Fund will provide support for small accommodation providers in Scotland that pay council tax, including B&Bs, guest houses and self-catering properties that have been impacted by the coronavirus (COVID-19) restrictions

Who can claim?

1. 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 will be contacted by the local authority and invited to register for payment.

2. B&Bs, self-catering businesses and guest houses that have not previously been supported are also eligible to apply to this fund.  New entrants to the fund will need to meet the following eligibility criteria.

Eligibility criteria for NEW entrants only

For B&Bs and guest houses, the business will need to:

• Confirm that the business premises operate as a guesthouse, bed & breakfast, or similar small serviced accommodation (see fund guidance for definition when published)
• 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 you had intended to continue trading in the tax year 2020/2021
• 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 (e.g. VisitScotland, Association of Scotland’s Self-Caterers, SBBA, your local destination marketing organisation, AA, Quality in Tourism, etc). An online booking platform listing alone is not accepted as evidence.
• Confirm that the business is registered and has been passed by the local authority’s Food Hygiene Information Scheme (Food Standards Scotland) or the local authority has confirmed that this is not required for your business

For self-catering businesses, 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:

My property was occupied for more than 140 days in financial year 2019/2020 or

Due to a poor trading season my property was not occupied for 140 days in the financial year 2019/2020 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).  An online booking platform listing alone is not accepted as evidence.

How much funding is available?

Successful applicants will receive the equivalent of the Strategic Framework Business Fund, back-dated to January 2021. This will cover the period of Level 4 restrictions which came into effect from 26 December 2020 and the ongoing lockdown period, as long as Level 4 restrictions are in place. This grant is not retrospectively backdated to 2 November 2020.

This represents £2,000 every four weeks whilst remaining in Level 4 restrictions.

How do I apply?

1. 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 will be contacted by the Local Authority and invited to register for payment
2. New applicants to the fund will be able to apply between 15 and 22 March 2021 and should ensure that they can meet all the eligibility criteria set out above before applying.

All businesses must be re-registered by 22 March 2021 to receive payment. Payments will be made as soon as possible once a business is registered.

The fund will be open for one week and will close on 22 March 2021.   

https://findbusinesssupport.gov.scot/service/funding/support-for-small-accommodation-providers-paying-council-tax-fund

The information in this blog provides only an overview of Scottish Government guidance and legislation in force at the date of publication and no action should be taken without consulting the detailed Scottish Government guidance and legislation or seeking professional advice.  Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this blog can be accepted by the firm.

 

Photo by Kieran Somerville on Unsplash