The Scottish Licensed Trade Association (SLTA) is issuing a strong warning to all licensed premises and hotel operators across Scotland: failure to respond to the “Assessor Information Notice” (AIN) issued by Scottish Assessors could result in significant financial penalties.
During October and November, Scottish Assessors distributed AINs to businesses listed on the Valuation Roll for their respective areas. However, the response rate within the required 28-day period has been alarmingly low, with only 30% of operators complying.
The SLTA cannot stress enough the importance of responding to these notices promptly. Ignoring them could lead to severe financial consequences, including fines and additional penalties for non-compliance.
Civil Penalty Amounts for Non-Compliance
Operators should be aware of the steep penalties that can be imposed for failing to return the requested information. Below are examples of the financial implications based on rateable value:
| Rateable Value | Penalty After 28 Days | Additional Penalty After 70 Days | Additional Penalty After 84 Days | Total Penalty After 84 Days |
|---|---|---|---|---|
| £10,000 | £200 | £2,000 | £5,000 | £7,200 |
| £50,000 | £500 | £10,000 | £25,000 | £35,500 |
| £100,000 | £1,000 | £20,000 | £50,000 | £71,000 |
| £500,000 | £5,000 | £100,000 | £250,000 | £355,000 |
For properties with higher rateable values, penalties increase proportionately, making timely compliance all the more critical.
Assessors to Enforce Civil Penalties
Assessors have made it clear that they are required to issue Civil Penalty Notices to all operators who fail to return the requested information within the 28-day period. Operators who have missed the deadline are strongly urged to submit the required information as soon as possible to avoid further penalties.
SLTA’s Advice to Operators
Responding to the AIN should be treated as a priority. Even if the deadline has passed, returning the requested information now could help mitigate the risk of additional penalties. The SLTA advises all businesses to check their records, locate the AIN, and respond without delay.
Failure to act could have a significant financial impact, and operators are encouraged to take this matter seriously to avoid unnecessary fines.
If you have questions or need assistance, contact your local Assessor’s office or reach out to the SLTA for further guidance.
Don’t wait until it’s too late—act now to protect your business from unnecessary penalties.