Questions and answers

Question reference: S6W-12690

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Shona Robison on 13 December 2022

To ask the Scottish Government what the scope is of the Mortgage to Shared Equity scheme review; who is delivering the review; which organisations (a) have been and (b) will be consulted; on what date the review was first commissioned; whether it has commissioned new research or modelling to support the review; what the stages of the review are; how many (i) staff and (ii) full-time equivalents are working on the review, and when it expects to implement its findings.

A review of the Home Owners Support Fund (HOSF), of which Mortgage to Shared Equity is part, was commissioned in February 2022.

The review is wide ranging and will consider all aspects of the Mortgage to Rent (MTR) and Mortgage to Shared Equity (MTSE) eligibility criteria including local authority property valuation thresholds and capital and equity limits.The work is being led by two full-time equivalent Scottish Government officials with support from other officials, including analysts, as required.

The main stages of the review include: identification of issues; information gathering and modelling; developing recommendations and implementation. Independent user research has been conducted with a number of key stakeholders, to identify areas of concern and gather information in relation to aspects of the process that are working well. This involved recent applicants to HOSF, registered social landlords and accredited Money Advisers from organisations such as Citizens Advice Bureaux, local authority Debt Advice services and law centres. Further consultation with stakeholders is ongoing and user testing is planned for later stages of the work.

The review will conclude in the spring of next year with implementation of any policy changes to take place thereafter.

Question reference: S6W-12687

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by John Swinney on 12 December 2022

To ask the Scottish Government how many dwellings have an unoccupied exemption from council tax, broken down by the exemptions provided for by Schedule 1 of the Council Tax (Exempt Dwellings) Scotland Order 1997, as amended.

Question reference: S6W-12629

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how much non-domestic rates income has been forgone in 2022-23 where Small Business Bonus Scheme rates relief has been claimed for self-catering units, broken down by (a) (i) 100%, (ii) 25% and (iii) 0% (where they were not eligible due to having a number of properties with a combined rateable value of £35,000) of income forgone, (b) assessor and (c) local authority area.

The following tables present the estimated value of Small Business Bonus Scheme (SBBS) relief awarded to self-catering units as at 1 July 2022, broken down in Table 1 by local authority, and in Table 2 by assessor, for properties (unit owners cannot be reliably identified from the information held) receiving 100% SBBS, 25% SBBS, and other proportions of SBBS (e.g. when combined with other reliefs), and no SBBS relief. These tables include all self-catering properties in receipt of SBBS relief.

The Scottish Government cannot reliably estimate the cumulative rateable value of each ratepayer’s non-domestic properties and can therefore not state the number of self-catering units with a combined rateable value of £35,000 in receipt of the Small Business Bonus Scheme relief. To note however, ratepayers with a combined rateable value of £35,000 may still be eligible for SBBS relief where the individual property has a rateable value of £18,000 or less. To note as well a property may receive an SBBS award other than 100% or 25% relief, e.g. if awarded in conjunction with another relief. Eligibility for non-domestic rates reliefs, including SBBS, is set out in legislation and it is for local authorities to administer reliefs to eligible properties in accordance with that legislation.

Figures are presented in £thousands, and those relating to more than zero but fewer than five units have been marked [x] to distinguish from actual zero values. The data sources for both tables are the Scottish Assessors’ Valuation Roll as at 1 July 2022, and local authority reliefs information as at 1 July 2022. Final outturn data for 2022-23 may vary.

Table 1: Estimated value (£ thousands) of SBBS relief awarded to self-catering properties as at 1 July 2022, by local authority and SBBS percentage

Local authority	100% SBBS (£,000)	25% SBBS (£,000)	Other SBBS awards (£,000)
Aberdeen City	47	0	0
Aberdeenshire	816	8,000	[x]
Angus	265	[x]	0
Argyll & Bute	2,113	32	0
Clackmannanshire	37	0	0
Dumfries & Galloway	1,085	4	0
Dundee City	116	0	0
East Ayrshire	52	0	0
East Dunbartonshire	12	0	0
East Lothian	357	4	0
East Renfrewshire	6	0	0
City of Edinburgh	3,635	79	0
Na h-Eileanan Siar	748	4	0
Falkirk	88	0	0
Fife	878	7	[x]
Glasgow City	293	8	0
Highland	5,860	76	[x]
Inverclyde	13	0	0
Midlothian	69	0	0
Moray	466	13	0
North Ayrshire	592	2	[x]
North Lanarkshire	31	0	0
Orkney Islands	341	[x]	0
Perth & Kinross	1,197	14	[x]
Renfrewshire	37	0	0
Scottish Borders	852	4	0
Shetland Islands	158	[x]	0
South Ayrshire	202	0	0
South Lanarkshire	63	4	0
Stirling	506	12	0
West Dunbartonshire	65	[x]	0
West Lothian	70	0	0
Scotland	21,069	277	4

Table 2: Estimated value (£ thousands) of SBBS relief awarded to self-catering properties as at 1 July 2022, by assessor and SBBS percentage

Assessor	100% SBBS (£,000)	25% SBBS (£,000)	Other SBBS awards (£,000)
Ayrshire	845	2	[x]
Central	631	12	0
Dumfries & Galloway	1,085	4	0
Dunbartonshire and Argyll and Bute	2,191	34	0
Fife	878	7	[x]
Glasgow	293	8	0
Grampian	1,329	20	[x]
Highland & Western Isles	6,607	80	[x]
Lanarkshire	94	4	0
Lothian	4,131	83	0
Orkney & Shetland	499	1	0
Renfrewshire	56	0	0
Scottish Borders	852	4	0
Tayside	1,578	17	[x]
Scotland	21,069	277	4

Question reference: S6W-12632

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many civil penalties have been issued for failure to comply with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 since the regulations came into force, broken down by (a) assessor and (b) local authority area.

The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 introduced a 70-day per financial year letting requirement for premises to be classed as self-catering holiday accommodation, in addition to the previous requirement that they be available for let for 140 days or more. If a property does not meet the requirements set out in the regulations for self-catering holiday accommodation entered on to the valuation roll, then it will instead be classed a dwelling included on the Council Tax Valuation List.The Non-Domestic Rates (Scotland) Act 2020 provides for civil penalties for failure to respond to assessor information notices, however this is not directly related to The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021. The Scottish Government does not hold information on any civil penalties issued under this Act.

Question reference: S6W-12634

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Wednesday, 30 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many assessments for the continuation of properties on the valuation roll in accordance with the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 have taken place since the regulations came into force, broken down by (a) assessor and (b) local authority area.

The valuation of non-domestic premises is a matter for the Scottish assessors who are independent of central and local government. The Scottish Government does not hold information on how many assessments have taken place in relation to the requirements for self-catering holiday accommodation set out in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021.

Question reference: S6W-12631

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many self-catering (a) units on the non-domestic rates roll and (b) unit owners received Small Business Bonus Scheme rates relief in 2022-23 at (i) 100%, (ii) 25% and (iii) 0% (where they were not eligible due to having a number of properties with a combined rateable value of £35,000) broken down by (A) assessor and (B) local authority area.

The following tables present the estimated number of self-cateirng properties receiving Small Business Bonus Scheme (SBBS) relief as at 1 July 2022, broken down in Table 1 by local authority, and in Table 2 by assessor, for properties (unit owners cannot be reliably identified from the information held) receiving 100% SBBS, 25% SBBS, and other proportions of SBBS (e.g. when combined with other reliefs), and no SBBS relief. These tables include all self-catering properties in receipt of SBBS relief. The Scottish Government cannot reliably estimate the cumulative rateable value of each ratepayer’s non-domestic properties and can therefore not state the number of self-catering units with a combined rateable value of £35,000 in receipt of the Small Business Bonus Scheme relief. To note however, ratepayers with a combined rateable value of £35,000 may still be eligible for SBBS relief where the individual property has a rateable value of £18,000 or less. To note as well a property may receive an SBBS award other than 100% or 25% relief, e.g. if awarded in conjunction with another relief. Eligibility for non-domestic rates reliefs, including SBBS, is set out in legislation and it is for local authorities to administer reliefs to eligible properties in accordance with that legislation.

Figures are rounded to the nearest ten, and those relating to more than zero but fewer than five units have been marked [low] to distinguish from actual zero values. The data sources for both tables are the Scottish Assessors’ Valuation Roll as at 1 July 2022, and local authority reliefs information as at 1 July 2022. Final outturn data for 2022-23 may vary.

Table 1: Number of self-catering properties receiving SBBS relief as at 1 July 2022, by local authority and SBBS percentage

Local authority	100% SBBS	25% SBBS	Other SBBS awards	No SBBS
Aberdeen City	20	0	0	10
Aberdeenshire	630	10	[low]	60
Angus	230	[low]	0	30
Argyll & Bute	1,800	90	0	390
Clackmannanshire	30	0	0	10
Dumfries & Galloway	1,210	20	0	160
Dundee City	100	0	0	10
East Ayrshire	40	0	0	10
East Dunbartonshire	10	0	0	0
East Lothian	220	10	0	20
East Renfrewshire	10	0	0	[low]
City of Edinburgh	980	60	0	380
Na h-Eileanan Siar	720	10	0	30
Falkirk	90	0	0	10
Fife	690	20	[low]	70
Glasgow City	140	10	0	60
Highland	4,440	170	[low]	440
Inverclyde	20	0	0	[low]
Midlothian	50	0	0	10
Moray	450	30	0	40
North Ayrshire	490	10	[low]	20
North Lanarkshire	40	0	0	[low]
Orkney Islands	420	[low]	0	20
Perth & Kinross	930	40	[low]	140
Renfrewshire	60	0	0	[low]
Scottish Borders	750	20	0	80
Shetland Islands	220	[low]	0	30
South Ayrshire	200	0	0	120
South Lanarkshire	70	10	0	10
Stirling	410	30	0	40
West Dunbartonshire	60	[low]	0	10
West Lothian	50	0	0	[low]
Scotland	15,560	560	10	2,220

Table 2: Number of self-catering properties receiving SBBS relief as at 1 July 2022, by assessor and SBBS percentage

Assessor	100% SBBS	25% SBBS	Other SBBS awards	No SBBS
Ayrshire	720	10	[low]	160
Central	540	30	0	60
Dumfries & Galloway	1,210	20	0	160
Dunbartonshire and Argyll and Bute	1,870	90	0	400
Fife	690	20	[low]	70
Glasgow	140	10	0	60
Grampian	1,100	40	[low]	100
Highland & Western Isles	5,160	180	[low]	480
Lanarkshire	100	10	0	10
Lothian	1,310	70	0	410
Orkney & Shetland	640	10	0	50
Renfrewshire	80	0	0	10
Scottish Borders	750	20	0	80
Tayside	1,260	50	[low]	180
Scotland	15,560	560	10	2,220

Question reference: S6W-12630

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by Tom Arthur on 12 December 2022

To ask the Scottish Government how many self-catering units have been registered on the non-domestic rates roll on 30 September in each of the last six years, broken down by (a) assessor and (b) local authority area.

The following tables present the number of self-catering units registered on the Valuation Roll on 1 October 2017, 2018, 2019, 2020, 2021, and 2022, broken down in Table 1 by local authority, and in Table 2 by assessor. To note, self-catering premises require to be available to let for 140 days per year in order to be classed as non-domestic. From 1 April 2022, they additionally need to be actually let for 70 days in a financial year.

Figures for 30 September in those years are not available; 1 October is the closest available date. Figures have been rounded to the nearest 10. Data source: Scottish Assessors’ Valuation Roll.

Table 1: Number of self-catering units on the Valuation Roll by local authority and date

Local authority	01 October 2017	01 October 2018	01 October 2019	01 October 2020	01 October 2021	01 October 2022
Aberdeen City	30	30	30	30	30	30
Aberdeenshire	510	550	610	630	700	700
Angus	170	200	220	250	260	260
Argyll & Bute	1,840	1,950	2,030	2,240	2,340	2,290
Clackmannanshire	20	30	30	40	40	40
Dumfries & Galloway	1,180	1,260	1,310	1,380	1,410	1,400
Dundee City	30	50	70	80	100	110
East Ayrshire	20	30	30	30	40	50
East Dunbartonshire	10	10	10	10	10	10
East Lothian	190	220	230	240	250	250
East Renfrewshire	[low]	10	10	10	10	10
City of Edinburgh	1,330	1,510	1,690	1,630	1,470	1,410
Na h-Eileanan Siar	510	590	680	710	760	750
Falkirk	20	40	60	90	100	100
Fife	520	550	590	660	750	800
Glasgow City	150	220	200	200	200	210
Highland	3,930	4,150	4,500	4,800	5,050	5,050
Inverclyde	10	20	20	20	20	20
Midlothian	40	40	50	50	50	60
Moray	330	400	430	440	510	520
North Ayrshire	420	460	480	490	490	500
North Lanarkshire	10	30	30	40	40	40
Orkney Islands	380	420	440	430	450	440
Perth & Kinross	890	950	1,030	1,090	1,120	1,100
Renfrewshire	20	20	30	30	50	60
Scottish Borders	600	640	710	760	850	840
Shetland Islands	250	270	290	270	270	250
South Ayrshire	200	240	260	280	300	320
South Lanarkshire	70	80	80	90	90	90
Stirling	410	440	480	510	520	480
West Dunbartonshire	50	60	70	70	70	80
West Lothian	40	40	50	60	60	60
Scotland	14,180	15,470	16,740	17,620	18,380	18,290
Scotland – annual change		9%	8%	5%	4%	-1%

Table 2: Number of self-catering units on the Valuation Roll by assessor and date

Assessor	01 October 2017	01 October 2018	01 October 2019	01 October 2020	01 October 2021	01 October 2022
Ayrshire	640	720	760	790	830	870
Central	460	510	580	630	650	620
Dumfries & Galloway	1,180	1,260	1,310	1,380	1,410	1,400
Dunbartonshire and Argyll and Bute	1,900	2,020	2,100	2,320	2,420	2,370
Fife	520	550	590	660	750	800
Glasgow	150	220	200	200	200	210
Grampian	870	980	1,070	1,090	1,230	1,240
Highland & Western Isles	4,440	4,740	5,180	5,510	5,810	5,800
Lanarkshire	80	110	120	130	130	130
Lothian	1,590	1,800	2,020	1,980	1,830	1,770
Orkney & Shetland	630	690	730	700	710	690
Renfrewshire	40	50	60	60	80	90
Scottish Borders	600	640	710	760	850	840
Tayside	1,090	1,200	1,320	1,420	1,490	1,460
Scotland	14,180	15,470	16,740	17,620	18,380	18,290
Scotland – annual change		9%	8%	5%	4%	-1%

Question reference: S6W-12688

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by John Swinney on 8 December 2022

To ask the Scottish Government how many (a) repossessed and (b) empty dwellings have an unoccupied exemption from council tax, and how many have had that exemption for (i) six months or more, (ii) 12 months or more and (iii) two years or more.

Question reference: S6W-12689

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Tuesday, 29 November 2022
Current Status: Answered by John Swinney on 8 December 2022

To ask the Scottish Government how many repossessed dwellings have received an exemption from council tax in each month since May 2016.

Question reference: S6T-01023

Asked by: Mark Griffin, MSP for Central Scotland, Scottish Labour
Date lodged: Monday, 05 December 2022
Current Status: Taken in the Chamber on 6 December 2022

To ask the Scottish Government what its response is to reports that local government directors of finance have written to the finance secretary regarding an unprecedented £1 billion budget gap, and of COSLA stating that the current spending plans will lead to job losses.

Sept 2016	Sept 2017	Sept 2018	Sept 2019	Sept 2020	Sept 2021	Sept 2022
495	430	384	433	245	160	295

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