Supporting Scotland’s practitioners

From SME funding to a rent freeze, we’ve got you covered

Rent control legislation now law in Scotland – reminder for landlords

Temporary legislation to help with the cost of living crisis is now in effect in Scotland – effectively meaning a legal freeze of all rents and limiting the circumstances of evictions – until at least March 2023.

The Cost of Living (Tenant Protection) Act has become law after receiving Royal Assent. The legislation gives ministers the temporary power to cap rent increases for private and social tenants, as well as to prevent eviction actions resulting from the cost crisis, until at least 31 March 2023. With the cap set at 0%, rents are now effectively frozen, with eviction action prevented except in specific circumstances and increased damages for unlawful evictions now available.

Scottish Budget

The Finance Secretary John Swinney has confirmed that the draft Scottish Budget 2023-24 will be unveiled on 15 December. The draft budget will include planned rates for devolved taxation including business rates, income tax and LBTT. ACCA will bring updates as soon as we have them – do keep visiting our Budget Hub for updates.

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Short-term let licensing rules

Those working with clients who own accommodation which is let out on a short-term basis, eg as holiday or self-catering accommodation, should be aware that short-term let licensing is now the law in Scotland. Anyone operating such premises needs to apply for a licence from October and before April 2023.

Licensing conditions and costs may vary according to local authority with some introducing additional planning requirements. Find out more in a helpful guide from the Association of Scotland’s Self Caterers.

Scottish SME funds update

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