Publication - Factsheet

Coronavirus (COVID-19): Small Accommodation Providers Paying Council Tax (SAP-CTF)

Published: 16 Mar 2021
Last updated: 11 Jun 2021 - see all updates

Grants which were for small accommodation providers that pay council tax rather than Non-Domestic Rates (NDR).

Published:
16 Mar 2021
Coronavirus (COVID-19): Small Accommodation Providers Paying Council Tax (SAP-CTF)

Overview

The Support for Small Accommodation Providers Paying Council Tax Fund (SAP-CTF) was to support small accommodation providers in Scotland that pay council tax, including B&Bs, guest houses and self-catering properties, and which were impacted by the coronavirus (COVID-19) restrictions.

This fund was delivered in the three waves.

The first and second waves supported businesses that were previously supported by either the Bed and Breakfast hardship fund or Creative, Tourism and Hospitality Hardship Fund in 2020. Local Authorities wrote out to businesses considered automatically eligible and invited them to register for payment. If you had previously received support through the B&B Hardship Fund or the Creative, Tourism and Hospitality Hardship Fund then you will have been contacted by your local authority and did not need to apply.

The third wave was for other eligible businesses who had not previously been funded by either of those schemes. Applications for the third wave went live on Monday 15 March on local authority websites. Applications closed at 5pm on Monday 22 March.

What you received

This grant took the form of one £6,000 grant, the equivalent of three 4-weekly payments of £2,000.

Payments covered every four weeks of restrictions since the start of January 2021 until the end of March 2021. This covered the period of Level 4 restrictions which came into effect from 26 December 2020. This grant was not retrospectively backdated to 2 November 2020.

Eligibility

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 were automatically eligible for support under this scheme. These business were contacted by their local authority and invited to register for payment. All business must have been re-registered by 22 March 2021 to receive payment.

B&Bs, self-catering businesses and guest houses that had not previously been supported were also eligible to apply to this fund.

New entrants to the fund were required to meet the following eligibility criteria.

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

  • confirm that the business premises operates as a guesthouse, bed & breakfast, or similar small serviced accommodation (see fund guidance for definition)
  • 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 had intended to continue trading in the tax year 2020-21
  • confirm that you were 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, SBBA, your local destination marketing organisation, AA, Quality in Tourism, etc). Online booking platform listing alone is not accepted as evidence

 For self-catering businesses, the business had to:

  • confirm that the business met 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:
    • a) my property was occupied for more than 140 days in financial year 2019-20, or
    • b) due to a poor trading season my property was not occupied for 140 days in the financial year 2019-20 but was occupied for more than 140 days in either of the 2 financial years preceding
  • confirm that you were not 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). Online booking platform listing alone is not accepted as evidence

How to apply

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 were automatically eligible for support under this scheme. These businesses were contacted by their local authority and invited to register for payment. 

B&Bs, self-catering businesses and guest houses that had not previously been supported were eligible to apply to this fund.

Applications were to be submitted via local authority websites.

First published: 16 Mar 2021 Last updated: 11 Jun 2021 -