The landscape for businesses in Scotland is shifting, with new legislation and regulatory changes demanding attention from business.
First, Edinburgh’s introduction of the Visitor Levy marks a significant step in local taxation. From October 2025, all overnight accommodation bookings for 24 July 2026 onwards incur a 5 per cent levy, capped at five nights, with providers responsible for collection and quarterly remittance.
The guidance clarifies exemptions for vulnerable groups and charities and highlights the administrative burden – businesses must adapt booking systems, ensure price transparency, make returns and retain records for five years.
Providers may retain 2 per cent of the levy to offset costs, but operational challenges loom as the deadline approaches.
Meanwhile, the UK Finance Bill 2026 will target abuse in the labour supply chain, particularly by umbrella companies.
Recruitment agencies and end clients will bear responsibility for correct PAYE and NICs operation, aligning umbrella workers’ tax treatment with other agency staff.
The proliferation of non-compliant suppliers has led to wage, holiday pay, and employment rights issues, putting businesses at risk of HMRC enquiries and legal claims.
Due diligence, contract protections, and spot checks are now essential.
Finally, the Scottish Government’s withdrawal of
the Leases (Automatic Continuation etc.) (Scotland) Bill leaves the doctrine of tacit relocation in place for commercial leases.
The anticipated statutory clarity and flexibility are postponed, meaning parties must remain vigilant about notice periods to avoid unintended lease renewals and operational complications.
Alongside ongoing challenges to comply with Land and Buildings Transaction Tax obligations in Scotland means there is much to navigate.
Together, these developments underscore the need for proactive compliance, robust systems, and ongoing legal awareness as Scotland’s business environment evolves.
DWF has a UK wide consumer regulatory radar webinar series helping to keep you up to speed on the latest changes. To register for the December edition, please click here.
Culture of purpose and belonging
A key part of our culture centres around raising funds for the DWF Foundation to award small grants to registered charities in our local communities to improve and help make our communities more inclusive.
Our vision is to encourage all of our people to work together as a catalyst for change and create a positive impact in our communities.
Tuesday 2 December is Giving Tuesday and marks the 10th anniversary of the DWF Foundation and we will be celebrating 10 years of positive outcomes in our communities.
In that time, the DWF Foundation has donated over £1.4m and supported nearly 700 charities globally.
In Glasgow and Edinburgh numerous charities have benefited with over 80 grant awards across the two locations including The Yard in Edinburgh, the Scottish Seabird Centre in North Berwick and Pollokshields community food point.
Supporting the next generation
As part of DWF’s commitment to people, place and developing the next generation, anyone looking to expand their business network and build those crucial BD and networking skills is welcome to join DWF Link.
Aimed at those at the earlier stages of their career, DWF Link’s objective is to support the business leaders of tomorrow by facilitating networking opportunities in a fun and safe environment.
Driven by a group of passionate colleagues looking to connect with like-minded contacts in the business community, activities focus around networking socials, business discussions, ESG, wellbeing and soft skills training.
If you, or anyone in your team at the earlier stages of their career is interested in finding out more, please click here and sign up to the mailing list.
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