Yours sincerely, Association of Scotland’s Self-Caterers Scottish Tourism Alliance Scottish Land and Estates Federation of Small Businesses Scottish Agritourism cc Shona Robison MSP, Cabinet Secretary for Finance and Local Government Kate Forbes MSP, Deputy First Minister and Cabinet Secretary for the Economy and Gaelic 3 https://assc.flywheelsites.com/wp-content/uploads/2024/12/Economic-Impact-of-Short-term-Lets- inScotland-Report-by-BiGGAR-Economics-11Dec24.pdf D raft 2026 Self-Catering Rateable Values Executive Summary The emerging evidence from operators, ASSC surveys, and independent valuation analysis shows that the draft 2026 Revaluation for Scotland’s self-catering sector poses a material and immediate risk to business survival, sector supply, rural economies, and the integrity of the rating system.