OnTrade Scotland Magazine January 2024

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TIME FOR CHANGE Magazine January 2024

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Welcome to the January 2024 edition of OnTrade Scotland Magazine A very happy new year to you all from myself & all of the team at OnTrade Scotland.

IT’S TIME FOR A CHANGE After being completely abandoned by Scottish Government in the December budget it is clear that the only people that the industry can rely on to move forward are the people in it.

YOU supported by the trade bodies, brands, suppliers and us the trade press.

This is a pivotal point for the industry and like a number of years ago when the industry had to adapt to the curfew, and smoking bans being put in place with the birth of hybrid venues and nightclubs evolving to entertainment venues hosting gigs and events now is the time for the industry to evolve to offer the customer AN EXPERIENCE they can’t ignore.

Venues that are currently driving footfall are offering an experience, Bucks Bar, Maggie’s Rock N Rodeo, Kong, Wunderbar, Radisson Red, ColdTown House, Duck & Waffle, Eden, St Luke’s & The Winged Ox the list goes on.

Experience and value are how the industry move forward.

We have experienced personally that this is not the attitude of some venues who continue to look only at themselves and not looking at how they can be truly collaborative and this simply can not be the case.

We also need the brands and distribution to step up be more collaborative and engaging with more venues and not just the big ticket sites.

This may sound like the monkey teaching the organ grinder in some’s opinion but if that’s what it takes to move the industry forward then so be it.

WITHOUT CHANGE NOTHING MOVES FORWARD WITHOUT MOVING FORWARD TOGETHER NOTHING IMPROVES ONLY WE CAN TRULY HELP OURSELVES Here is to a year of change for the better of, a year where we take control of our own industry A year where we all truly stand together for the better of everyone.

We look forward to supporting you in every way we can and making you proud to be part of the #ontradefamily Justin Wingate Director at TopGunMedia Hayley Ewing Head of Events - events@topgunmedia.co.uk Fiona Gauld Production - info@topgunmedia.co.uk For press enquires or advertising opportunists please call or email: Email: info@topgunmedia.co.uk Telephone: 0141 556 4111

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Trade Bodies express ‘extreme disapointment’ at Budget

Dean Banks expresses concerns for the industry

Valor Hospitality unveils Seaton House

Anderson Strathearn’s New Year Predictions 3

Industry News SCOTTISH TOURISM AND HOSPITALITY BODIES EXPRESS ‘EXTREME DISAPPOINTMENT’ AT SCOTTISH BUDGET Leading Scottish tourism and hospitality bodies have issued a unified statement in response to the Scottish Government Budget.

The Scottish Tourism Alliance, UKHospitality Scotland, the Scottish Licensed Trade Association and the Scottish Beer and Pub Association have highlighted the material threat of long-term damage to the competitiveness of Scotland’s hospitality and tourism sector as a result of ongoing inaction.

Commenting, the groups said: “With estimated consequentials of around £230 million coming to Scotland as a result of the 75% rates relief afforded to businesses in England, the Scottish Government has squandered a golden opportunity to support one of the country’s most important sectors for the second year in a row.

“The 100% rates relief which has been announced for hospitality businesses in our island communities is welcomed, given the economic disruption these businesses have experienced from years of underinvestment in our ferry infrastructure.

However, this measure falls very short of what has been expected. It is an extreme disappointment for tourism and hospitality businesses across Scotland.

“The lack of business support measures will see many thousands of tourism and hospitality businesses facing acute financial challenges in the next year, tipping many into crisis.

“It also entrenches the fact that it is now immeasurably harder to run a hospitality, leisure or tourism business in

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Scotland, than anywhere else in Britain. This is particularly highlighted by the decision not to support the sector with rates relief, at a time when pubs in Scotland are already closing at twice the rate of those in England.

“Around 10,000 of our businesses will not benefit from the Small Business Bonus Scheme, leaving them unsupported, and this growing gulf with the rest of Britain will cost jobs, economic growth, investment and, ultimately, tax revenues which are needed to fund public services.

“The announcement of a new income tax band will also hit our sector’s ability to recruit senior and highly experienced candidates from elsewhere in the UK and potentially retain our emerging leadership talent.

Businesses already report that it is challenging to fill vacancies, with higher tax in Scotland being a barrier.

“One positive is the decision to freeze the poundage, which keeps another multi-million price rise at bay for now, but this will simply maintain the status quo of already extortionate business rates.

“The Scottish Government must now work closely with businesses, as promised in the Budget announcement, to bring forward a clear strategy for economic recovery and growth, including delivering on its commitment to reform business rates through careful examination of the methodology as a starting point.”

ontradescotland.co.uk

Brand News THE SINGLETON OF GLEN ORD CROWNED VISITOR ATTRACTION OF THE YEAR AT ICONS OF WHISKY AWARDS visitor experience prides itself on its ‘epicurean spirit’, demonstrated by its range of food and whisky tasting experiences. The distillery walked away with one of the most sought-after awards from the prestigious ceremony in Edinburgh on 7th December and will go on to compete against those in other regions for the global title in the Icons of Whisky and World Whiskies Awards in March next year.

The Icons of Whisky Scotland and World Whiskies Awards are one of the industry’s most coveted events, which recognise excellence and innovation within the whisky landscape. The Singleton of Glen Ord’s success as the Visitor Attraction of the Year is testament to its part in further cementing Scotland’s reputation as one of the world’s best food and drink destinations.

The Singleton of Glen Ord Distillery, located in Muir of Ord, has this month (December) been crowned Visitor Attraction of the year at the Icons of Whisky Scotland and World Whiskies Awards 2024.

The home of The Singleton of Glen Ord opened its doors in 2022 having been re-imagined as part of Diageo’s £185-million investment into Scotch tourism and was created with the vision of not only celebrating the slow-crafted single malt but also giving locals and tourists an immersive experience, and a place to explore flavours from across the Highlands.

Sitting on the famous North Coast 500 route, the

Accessible by train or bus from the city centre of Inverness, The Singleton is popular with people from across Scotland, and the world, who are exploring the North Coast 500, known for its unbeatable views, walks, and food and drink scene. Diageo worked closely with Euan’s Guide, a charity that works to improve accessibility, to make The Singleton brand home more accessible.

Much more than a whisky experience, The Singleton is an entertainment hub for the local area, regularly hosting emerging musicians as part of its regular “Singleton Sessions” and is fresh from a successful festive shopping weekend showcasing a diverse selection of local businesses from street food vendors to candle makers.

BALMORAL RELEASES ITS RAREST HIGHLAND SINGLE MALT SCOTCH WHISKY The whisky from cask number 1838, distilled on 7th November 1978, was tasted earlier this year by The King before 253 bottles were filled and numbered by hand on 14th November 2023, in celebration of His Majesty’s 75th birthday.

This special edition will be available for sale, at £3,200 per bottle, exclusively at the Balmoral Gift Shop andwww. balmoralcastle.com from 4pm today, Thursday 14th December. Three bottles will be retained by Balmoral to raise funds for charitable activity in Aberdeenshire and bottle number 75 will be placed in the Royal Lochnagar archive.

The King’s Birthday Edition Highland Single Malt Scotch Whisky, is a single cask distilled at Royal Lochnagar and aged 45 years.

Balmoral The King’s Birthday Edition will also establish a connection with the majestic landscape of the Balmoral Estate, with every bottle supporting the planting of 75 trees – one for each of The King’s 75 years – to create a natural legacy of more than 18,000 trees that will flourish for generations.

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SHAMEFULLY LET DOWN T

here is no other way of putting it for how badly Scottish Government have utterly abandoned the Scottish Tourism and Hospitality sectors in the December budget. While our counterparts in England benefit from the 75% rates reduction issued by the Uk Government, here in Scotland the venues and businesses get NOTHING. The reason….. “ we have no funds to provide support “ was the official answer. However after months of highlighting the severity of the problem to MSPs from all parties in Scotland it became very clear the only ones that did not see the importance of supporting the industry were those of SNP Government & the Scottish Greens.

With one MSP in particular Mr John Mason showing the true feelings of SNP Government in his public tirade on social media accusing the industry of “doing very well” and “raking it in”.

Those comments, which he has continued to voice publicly, are based on him attending a venue on a Friday evening for dinner and it being busy …..

That was his basis for the statements …

Michael Bergson founder of the Bucks Bar Group recently simplified this argument with a P&L example for Mr Mason and anyone in Scottish Government to understand that a venue with a £1m turnover could be taking as little as £260 per week in actual profit.

Now I’m sure Mr Mason, Lorna Slater and the rest of the anti hospitality thinkers have higher expenses bills than that …. Some as much as £11k I’ve heard.

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The very sad situation which has befell the staff and team at the Virgin Hotel in Glasgow is the reality of what is coming and Scottish Government is ALLOWING it to happen.

In my personal opinion Scottish Government have turned their back on tourism & hospitality and the industries have been left to fend for themselves.

Which is an utter disgrace given that with businesses that are going down without support, CLOSED BUSINESSES CAN’T PAY TAXES & CLOSED BUSINESSES CANT PAY STAFF THIS INCREASES UNEMPLOYMENT. I can’t help but think as someone who is not politically affiliated in anyway and simply takes each on their merits and on what they deliver, that if this is the carnage the Scottish government are causing, financially, economically to business and community it must be time for change.

We all deserve better. ontradescotland.co.uk

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Top Restauranteur on his concerns over lack of support for the industry

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ean Banks (Haar St Andrews, Dulse Edinburgh, Dean Banks at the Pompadour, The Forager Dollar, Dune St Andrews, Temple Lane Dundee, Lunun Gin, Mond Vodka, Haar At Home, Waagyu Burger) on the budge

I want to say how massively disappointed I am in the Scottish Government. We were asking for fairness with what England is offering and the fact that the funding to pay for that has been put in place already.

That funding is the taxes I, my staff and my businesses have paid. It’s absolutely shocking that this is the outcome.

I’m shocked and disgusted.

I think it’s disgusting what they have done to the hospitality industry. I hope that many of us business owners and staff within the industry come together, demand change – how can anyone in our industry ever vote SNP or Green again?

They are actually going to make people leave the trade, and even leave Scotland.

Don’t get me wrong, she snapped back at the points about the business rates.

They have just imposed the highest taxes in the UK as well, it’s an absolute joke.

She snapped back and said about funding for the NHS. But does she not realise how much tax we lost from the businesses that have gone and will go under because of that move.

I saw the way she snapped back when she was asked about it and it shows you that she knows what she is saying is wrong. I don’t know how these people can sleep at night, it’s just beyond me.

If those businesses don’t go under or liquidate then they will pay their taxes which will fund the NHS.

This will cost businesses, livelihoods, even lives. People will see their passion, what they have worked for their whole life, taken from them.

Basically what she has done for an extra few thousand pounds in their public hands and council hands, is destroy business in the bigger picture. They are looking at the short term and not the long term.

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It is sickening. I’m a proud Scot but these people just don’t care about our country. This is a sad, sad day for Scotland. ontradescotland.co.uk

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Valor Hospitality unveils Seaton House A

five-star boutique hotel is coming soon to St Andrews. The luxury hotel will be named Seaton House when it opens its doors at the “Home of Golf” in Autumn 2024.

Valor Hospitality Partners, a global, full-service hotel management company in partnership with US based Links Collection, will operate the new hotel which overlooks the Royal & Ancient clubhouse and first tee on golf’s most hallowed ground, the Old Course at St Andrews.

Seaton House, once known as the Scores Hotel, is poised to become a hallmark of Scottish hospitality. Rooted in the legacy of the Old Course, this Victorian townhouse is steeped in history, where tradition resonates in every detail of its architecture and decor.

The hotel’s renaming to Seaton House is a meaningful tribute to its past, dating back to 1864. The revival of the building’s original name, Seaton House, encapsulates a commitment to preserving a cherished piece of the town’s history, bringing its storied legacy full circle.

Seaton House will create approximately 70 jobs for the town, including the appointment of a General Manager to lead the team. There are also plans to support the local economy by partnering with the finest producers in the area.

With 40 luxury bedrooms and three stunning suites, guests will be able to choose a sea or garden view, with five rooms benefiting from their own private terrace.

Seaton House not only boasts commanding views of the Old Course but also offers breathtaking panoramas of Fife’s rugged coastline. Guests can enjoy scenic vistas of St Andrews Bay and West Sands Beach, which gained fame from the iconic 1981 movie ‘Chariots of Fire’.

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Within Seaton House, meticulous attention to detail will ensure a residential ambiance, infused with warm Scottish hospitality and traditional charm. The culinary experience will be headlined by renowned Scottish Chef Roy Brett, of Ondine Oyster & Grill, Edinburgh.

Marking the first new venture since the establishment of the iconic Ondine in 2009, Ondine St Andrews will be a key feature, alongside an all-day restaurant, bar, and lounge. The menu will celebrate the provenance of the finest local produce, complemented by a selection of expertly curated wines, crafted cocktails, and whiskies.

Euan McGlashan, Global Co-founder & Chief Executive Officer, Valor Hospitality Partners said: “Having lived away from Scotland for over 30 years, it is a thrill to be back working on such an incredible project in the beautiful St Andrews. Our wonderful owners have been intimately involved in all the design details, ensuring their love of hospitality and golf, particularly in Scotland and Ireland, is projected in a way that is residential in feel with a very distinct sense of place and all the modern conveniences our guests will expect.”

Jonathan Harper, Managing Partner of the Links Collection said: “We are humbled and honoured to have the opportunity to be a small part of the St Andrews community and to breathe new life into this historic property. We are eagerly awaiting the chance to host our friends and guests at Seaton House, as there are few things in life more enjoyable than watching people experience the magic of St Andrews.” ontradescotland.co.uk

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ˊʼˁˇʸ˅ ˵ʥʨʣ ˇ˛˘ ʵ˘ˡ ˟˔˨ˡ˖˛ ˧˛˘˜˥ ˊ˜ˡ˧˘˥ ˵ʥʨʣ ˃˔ˬˠ˘ˡ˧ ˧ˢ ˔˦˦˜˦˧ ˧˛ˢ˦˘ ˜ˡ ˧˛˘ ˜ˡ˗˨˦˧˥ˬ ˢ˩˘˥ ʽ˔ˡ˨˔˥ˬ ˇ˛˘ ˆ˖ˢ˧˧˜˦˛ ˗˥˜ˡ˞˦ ˔ˡ˗ ˛ˢ˦ˣ˜˧˔˟˜˧ˬ ˜ˡ˗˨˦˧˥ˬ ˖˛˔˥˜˧ˬʟ ˇ˛˘ ʵʸˁʟ ˜˦ ˣ˥ˢ˨˗ ˧ˢ ˔ˡˡˢ˨ˡ˖˘ ˧˛˘ ˟˔˨ˡ˖˛ ˢ˙ ˜˧˦ ˡ˘˪ ˪˜ˡ˧˘˥ ˵ʥʨʣ ˣ˔ˬˠ˘ˡ˧ʡ ʷ˘˦˜˚ˡ˘˗ ˧ˢ ˣ˥ˢ˩˜˗˘ ˠ˨˖˛ʠˡ˘˘˗˘˗ ˙˜ˡ˔ˡ˖˜˔˟ ˔˦˦˜˦˧˔ˡ˖˘ ˧ˢ ˜ˡ˗˜˩˜˗˨˔˟˦ ˪ˢ˥˞˜ˡ˚ ˜ˡ ˧˛˘ ˜ˡ˗˨˦˧˥ˬʟ ˧˛˘ ʵʸˁ ˪˜˟˟ ˕˘ ˗˜˦˧˥˜˕˨˧˜ˡ˚ ʥʣʣ ˚˥˔ˡ˧˦ ˢ˙ ˵ʥʨʣ ˘˔˖˛ ˧ˢ ˛˘˟ˣ ˪˜˧˛ ˟˜˩˜ˡ˚ ˖ˢ˦˧˦ ˗˨˥˜ˡ˚ ˧˛˘ ˠˢˡ˧˛ ˢ˙ ʽ˔ˡ˨˔˥ˬʡ ˇ˛˘ ˪˜ˡ˧˘˥ ˠˢˡ˧˛˦ ˖˔ˡ ˕˘ ˔ ˣ˔˥˧˜˖˨˟˔˥˟ˬ ˖˛˔˟˟˘ˡ˚˜ˡ˚ ˧˜ˠ˘ ˙ˢ˥ ˧˛ˢ˦˘ ˪ˢ˥˞˜ˡ˚ ˜ˡ ˧˛˘ ˗˥˜ˡ˞˦ ˔ˡ˗ ˛ˢ˦ˣ˜˧˔˟˜˧ˬ ˜ˡ˗˨˦˧˥ˬʟ ˪˜˧˛ ˠ˔ˡˬ ˜ˡ˗˜˩˜˗˨˔˟˦ ˙˔˖˜ˡ˚ ˥˘˗˨˖˘˗ ˛ˢ˨˥˦ʟ ˝ˢ˕ ˟ˢ˦˦ʟ ˢ˥ ˦˜˖˞ˡ˘˦˦ ˔˕˦˘ˡ˖˘ʡ ˇ˛˘ ʵʸˁ ˥˘˖ˢ˚ˡ˜˦˘˦ ˧˛˘ ˜ˠˣ˔˖˧ ˧˛˔˧ ˧˛˘˦˘ ˖˛˔˟˟˘ˡ˚˘˦ ˖˔ˡ ˛˔˩˘ ˢˡ ˜ˡ˗˜˩˜˗˨˔˟˦ ˔ˡ˗ ˜˦ ˖ˢˠˠ˜˧˧˘˗ ˧ˢ ˣ˥ˢ˩˜˗˜ˡ˚ ˦˨ˣˣˢ˥˧ ˗˨˥˜ˡ˚ ˧˛˘˦˘ ˗˜˙˙˜˖˨˟˧ ˧˜ˠ˘˦ʡ

ʴˣˣ˟˜˖˔ˡ˧˦ ʶ˔ˡ ʴˣˣ˟ˬ ʹ˥ˢˠ ˇ˛˘ ʦ˥˗ ˂˙ ʽ˔ˡ˨˔˥ˬ ʥʣʥʧ ˂ˣ˘ˡ˜ˡ˚ ˢˡ ʽ˔ˡ˨˔˥ˬ ʦ˥˗ʟ ʥʣʥʧʟ ˘˟˜˚˜˕˟˘ ˔ˣˣ˟˜˖˔ˡ˧˦ ˪˜˟˟ ˕˘ ˔˕˟˘ ˧ˢ ˔ˣˣ˟ˬ ˙ˢ˥ ˧˛˘ ˵ʥʨʣ ˚˥˔ˡ˧ʡ ˇ˛˘ ʵʸˁ ˔˜ˠ˦ ˧ˢ ˔˟˟˘˩˜˔˧˘ ˦ˢˠ˘ ˢ˙ ˧˛˘ ˙˜ˡ˔ˡ˖˜˔˟ ˣ˥˘˦˦˨˥˘˦ ˧˛˔˧ ˜ˡ˗˜˩˜˗˨˔˟˦ ˜ˡ ˧˛˘ ˜ˡ˗˨˦˧˥ˬ ˠ˔ˬ ˙˔˖˘ ˔ˡ˗ ˛˘˟ˣ ˧˛˘ˠ ˧˛˥ˢ˨˚˛ ˪˛˔˧ ˖˔ˡ ˕˘ ˔ ˟ˢˡ˚ ˔ˡ˗ ˗˜˙˙˜˖˨˟˧ ˠˢˡ˧˛ʡ ʕˊ˘ ˨ˡ˗˘˥˦˧˔ˡ˗ ˧˛˘ ˖˛˔˟˟˘ˡ˚˘˦ ˧˛˔˧ ˜ˡ˗˜˩˜˗˨˔˟˦ ˜ˡ ˧˛˘ ˗˥˜ˡ˞˦ ˔ˡ˗ ˛ˢ˦ˣ˜˧˔˟˜˧ˬ ˜ˡ˗˨˦˧˥ˬ ˠ˔ˬ ˙˔˖˘ ˗˨˥˜ˡ˚ ˧˛˘ ˪˜ˡ˧˘˥ ˠˢˡ˧˛˦ʟ ˔ˡ˗ ˪˘ ˪˔ˡ˧ ˧ˢ ˢ˙˙˘˥ ˢ˨˥ ˦˨ˣˣˢ˥˧ ˗˨˥˜ˡ˚ ˧˛˜˦ ˧˜ˠ˘ʡ ˇ˛˘ ˡ˘˪ ˪˜ˡ˧˘˥ ˵ʥʨʣ ˣ˔ˬˠ˘ˡ˧ ˜˦ ˗˘˦˜˚ˡ˘˗ ˧ˢ ˣ˥ˢ˩˜˗˘ ˦ˢˠ˘ ˥˘˟˜˘˙ ˧ˢ ˧˛ˢ˦˘ ˜ˡ ˡ˘˘˗ ˔ˡ˗ ˪˘ ˛ˢˣ˘ ˜˧ ˪˜˟˟ ˠ˔˞˘ ˔ ˣˢ˦˜˧˜˩˘ ˗˜˙˙˘˥˘ˡ˖˘ ˜ˡ ˧˛˘˜˥ ˟˜˩˘˦ʡϣ

ʶ˛˥˜˦ ʺ˔˥˗ˡ˘˥ʟ ʶʸ˂ ˇ˛˘ ʵ˘ˡ ˇ˛˘ ʵʸˁ ˘ˡ˖ˢ˨˥˔˚˘˦ ˘˟˜˚˜˕˟˘ ˜ˡ˗˜˩˜˗˨˔˟˦ ˧ˢ ˔ˣˣ˟ˬ ˙ˢ˥ ˧˛˘ ˚˥˔ˡ˧ ˔ˡ˗ ˧˔˞˘ ˔˗˩˔ˡ˧˔˚˘ ˢ˙ ˧˛˜˦ ˢˣˣˢ˥˧˨ˡ˜˧ˬ ˙ˢ˥ ˙˜ˡ˔ˡ˖˜˔˟ ˦˨ˣˣˢ˥˧ʡ ˇ˛˘ ˔ˣˣ˟˜˖˔˧˜ˢˡ ˣ˥ˢ˖˘˦˦ ˪˜˟˟ ˕˘ ˢˣ˘ˡ ˧ˢ ˔˟˟ ˜ˡ˗˜˩˜˗˨˔˟˦ ˪ˢ˥˞˜ˡ˚ ˜ˡ ˧˛˘ ˆ˖ˢ˧˧˜˦˛ ˗˥˜ˡ˞˦ ˔ˡ˗ ˛ˢ˦ˣ˜˧˔˟˜˧ˬ ˜ˡ˗˨˦˧˥ˬ ˪˛ˢ ˠ˘˘˧ ˧˛˘ ˦ˣ˘˖˜˙˜˘˗ ˖˥˜˧˘˥˜˔ ˢˡ ˇ˛˘ ʵ˘ˡ ˪˘˕˦˜˧˘ ˢˡ ˧˛˘ ʦ˥˗ ˢ˙ ʽ˔ˡ˨˔˥ˬ ʥʣʥʧʡ

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New Year Predictions As we welcome a new year, we ask: what does 2024 hold for the hospitality and licensed trade in Scotland? Although we unfortunately don’t have a crystal ball to predict this, there are some expected budgetary decisions which will take effect in 2024 as well as strong trends and indicators. Here, we’ll make some predictions for the year ahead.

To start with one of the certainties: the changes to the National Living Wage. Many licensed trade employers may not be aware of the proposed hourly rate changes and, as it applies to the 21 and 22 year old bracket, it will be relevant to the trade as a whole. Just before the Chancellor’s Autumn Statement in 2023, measures were put in place to abolish the 21- to 22-year-old National Living Wage category meaning, from 1st April 2024, 21 and 22 year olds will benefit from the National Living Wage hourly rate of £11.44 per hour – an an increase of £1.26 per hour from the National Minimum wage. Over a forty-hour 18

working week that rise equates to £50.40 a week, or £2,620.80 each year. Will that help attract more people to a trade struggling to secure enough staff?

Reports also suggest the majority of hospitality sectors are likely to experience rising output in 2024 and beyond with accommodation and food services, arts, entertainment and recreation all set to deliver stronger than average growth. It’s positive news that the recovery we started to see in 2023 will continue in the right direction. Predictions also highlight the likelihood of more staycations and higher visitor numbers in Scotland resulting in ontradescotland.co.uk

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higher spending in our leisure, hospitality and licensed trades in Scotland.

had not followed suit. Trade representatives have called on the Scottish Government to allocate funds to business rates relief for Scottish hospitality businesses. The lack of a comparative relief in Scotland in 2023 created a disadvantage compared with the rest of the UK. Scottish business.. Unfortunately, the Scottish Budget, announced on 19th December 2023, confirmed that there would be no Scotland-wide business rates relief in Scotland, despite the success of the scheme south of the border, much to the disappointment of the licensed and hospitality trade. The concession was rates relief for hospitality business located in island communities. The Small Business Bonus Scheme (SBBS) was also protected, which gives business rates releief on a sliding scale starting at 100% and decreasing as the rateable value of the property increases.

The last alcohol duty increase took place in the Autumn Statement on 1 August 2023 at which point the Chancellor also committed to freezing the increase until 1 August 2024.

Cutting and freezing alcohol duty is always contentious; while it undoubtedly helps the off trade, it can have a negative effect on the on trade. Although a cut in duty can help supermarkets keep prices low, it is acknowledged that low off trade prices hits alcohol sales in hospitality venues. There is evidence that this can result in patrons coming out later, perhaps drinking at home before a night out and consequently spending less while in on trade premises. Over the past decade when alcohol duty has been cut or frozen, pubs have continued to close. It’s in no way an exact science, but it has an undeniable impact.

Another benefit from the Autumn Statement was the extension of the business rates relief scheme, a huge boost for pubs, bars, restaurants and hotels in England, but Scotland

If there are topics you would like us to cover, or if you have questions on any of the above please e-mail Fiona at fiona.mckinnon@ andersonstrathern.co.uk or Musab Hemsi at musab.hemsi@andersonstrathern.co.uk 19

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