Business rates threaten Scottish campsite closures
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Campsites among businesses facing sharp rises from April 2026
Scottish campsites are raising concerns about the impact of planned business rates revaluations due to take effect from April 2026, after warnings were raised in the Scottish Parliament about steep increases in rateable values for some campsites.
Under the Scottish Government’s revaluation programme, new rateable values will determine how much non-domestic rates businesses pay. Campaigners say some businesses have already been told their rateable values could double or even triple, raising fears about long-term viability for seasonal operations such as campsites.
During a recent Holyrood debate, Douglas Ross MSP highlighted the case of a small campsite in Moray that has seen its rateable value rise sharply. He told MSPs that the campsite’s rateable value is increasing from £11,000 to £30,000 and warned that the change could make the business unsustainable.
“Completely unviable”: concerns raised in Holyrood
Speaking during the debate, Ross said the campsite had warned that the increase would threaten its future, telling ministers, “They are saying that a rateable value of £30,000 will unfortunately make the business completely unviable and we will need to look at closing.”
He added that the issue was not confined to one area, cautioning that similar pressures could affect businesses across Scotland if the revaluation goes ahead unchanged.
Following the debate, Ross expanded on the issue in comments provided to Out & About Live, stressing the wider implications for small businesses such as campsites. He said, “The revaluation scheme is going to have a devastating effect on many of the small businesses I represent and others right across Scotland.”
Campsites face added pressure amid rising costs
Campsites across Scotland already face rising operating costs, including energy, staffing, insurance and maintenance. Industry figures have repeatedly warned that smaller, rural sites are particularly vulnerable, as they often rely on short peak seasons to remain profitable.
Ross said the timing of the increases was especially concerning, adding, “The last thing this campsite and many others needed at a time when they are already being taxed to the hilt was a huge increase in their bills."
While the Scottish Government has announced additional support for businesses in its most recent budget, critics argue this may not be enough to offset the scale of some proposed increases.
Ross said: “The money announced in the recent SNP budget will barely touch the sides in terms of allowing businesses like this to stay afloat for much longer and ultimately jobs are at risk as a result."
What campsites should be aware of next
At present, the revaluation is scheduled to come into force in April 2026. Campaigners are calling for the changes to be paused or reviewed, while urging ministers to consider the specific circumstances of tourism and outdoor leisure businesses.
For campsite owners, the debate highlights the importance of checking proposed rateable values as early as possible and engaging with consultations or appeals where available. While no changes have yet been confirmed, the issue has now been raised formally in Parliament, placing business rates firmly back on the agenda for Scotland’s tourism sector.
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