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Business Rates and Hospitality: Revaluation and Reliefs

This summary looks in more detail at the impact of the revaluation on the hospitality sector in Scotland. We have created a bespoke definition of hospitality using data from the valuation roll which includes all businesses matching the description of the food and accommodation services sector. This analysis was originally published as part of the collaborative project Serving the Future.

Serving the Future is a three-year action research project working with hospitality employers and workers. The project seeks to understand, reduce and prevent in-work poverty and identify changes that could be made within the hospitality sector. By working directly with employers and people with experience of low-paid work, the project is taking a variety of approaches to identify changes that can take place at an organisational level as well as necessary policy or systems-wide changes that are required across Scotland.

Authors

Emma Congreve is a Senior Knowledge Exchange Fellow and Deputy Director at the Fraser of Allander Institute. Emma's work at the Institute is focussed on policy analysis, covering a wide range of areas of social and economic policy.  Emma is an experienced economist and has previously held roles as a senior economist at the Joseph Rowntree Foundation and as an economic adviser within the Scottish Government.

Chirsty is a Knowledge Exchange Associate at the Fraser of Allander Institute where she primarily works on projects related to employment and inequality.

Part of Collection

Serving the Future is a three-year action research project working with hospitality employers and workers. The project seeks to understand, reduce and prevent in-work poverty and identify changes that could be made within the hospitality sector.