Chamber and committees

The High Rise Inventory provides information on the construction and fire safety of high rise domestic buildings. It was completed by Local Authority Building Standards departments for all relevant buildings, with data provided or verified to the best of the respondents’ knowledge at the time of completing the inventory. It should be viewed as a snapshot in time. The summary report was based on information held in the Inventory in February 2020.

On the basis of the information provided all of the 38 buildings, in which aluminium composite material were identified, and the 23 buildings with Category 3 aluminium composite panels are classified as owned by private landlords.

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.

As stated in the list of Scottish Government forthcoming official statistics published at Official statistics: forthcoming publications - gov.scot (www.gov.scot) , the planned publication month for the next Housing Statistics for Scotland quarterly update was moved from the month of December 2022 to January 2023 due to team capacity and to allow further time to process the data.

The housing statistics team that produces the quarterly publication have been involved in a range of other work over recent weeks, including the Housing and Regeneration Outcomes Framework Indicator Updates published on 22 November 2022, the latest Private Sector Rent Statistics Scotland 2010 to 2022 published on 29 November 2022, as well as providing resource to support work on the emergency legislation Cost of Living (Tenant Protection) Scotland Act. This has impacted on the capacity of the team to be able to prepare and publish the housing statistics quarterly update in December, which is planned for release in January 2023.

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

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

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.

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.

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

47,156 dwellings had an unoccupied exemption based on a snapshot as at September 2022. Further breakdowns are not held centrally.

The information requested is available as a snapshot at September each year as detailed in the following table.