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Small Accommodation Providers Fund (SAP-CTF)

COVID-19 Business Support
Small Accommodation Providers paying Council Tax Fund (SAP-CTF) – designed to support eligible B&Bs, guest houses and self-catering accommodation that are not on Non Domestic Rates, but pay Council Tax.

Payments will be 4-weekly, backdated to the start of January 2021 to cover the Level 4 restrictions which apply from 26th Dec 2020 lockdown period for the duration of level 4 restrictions, and no later than 31 March 2021. This grant is not retrospectively backdated to 2nd November 2020.

The fund will be delivered in three waves. In all waves the business should have been trading on 2nd November 2020.


Wave 1
The First Wave will support the cohort of Council Tax B&B and guest houses businesses that were funded through the 2020 B&B Hardship Fund. Local Authorities will contact these eligible businesses and invite them to reconfirm their details and register for payment.


Wave 2
Wave Two will provide support to self-catering, B&Bs and guest houses that were supported through the 2020 Culture, Tourism, Hospitality Enterprise Hardship Grant, again these businesses are automatically considered to be in scope now. Local Authorities will contact these eligible businesses and invite them to reconfirm their details and register for payment.

All business must be re-registered by 22 March 2021 to receive payment. Payments will be made as soon as possible once a business is registered.


Wave 3
Applications will open for new entrants to the fund on 15 March 2021 and will close to applications on 22 March.   

It will be for those businesses that may have missed out on funding under either the B&B Hardship Fund or the CTHHF, and businesses that may not have previously sought support who meet the criteria.


New entrants to the fund will need to meet the following eligibility criteria.

For B&B’s and guest houses, the business will need to:

  • Confirm that the business premises operate as a guesthouse, bed & breakfast, or similar small, serviced accommodation (see fund guidance for definition)
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Confirm that you can provide evidence of active trading up to March 2020 and had intended to continue trading in the tax year 2020-21
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises 
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body, or marketing organisation, either national or local (for example, Visit Moray Speyside, VisitScotland, Association of Scotland’s Self-Caterers, SBBA, AA, Quality in Tourism, etc).

    Online booking platform listing alone is not accepted as evidence.

Application Form for Bed & Breakfasts, Guesthouses and Other Small Serviced Accommodation Providers can be downloaded from this link


For self-catering businesses, the business will need to:

Confirm that the business meets the definition of a self-catering property as defined in The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992[1]

  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Provide auditable data to support one of the following statements:
    • a) My property was occupied for more than 140 days in financial year 2019-20, or
    • b) Due to a poor trading season my property was not occupied for 140 days in the financial year 2019-20 but was occupied for more than 140 days in either of the 2 financial years preceding
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body, or marketing organisation, either national or local (for example, Visit Moray Speyside, VisitScotland, Association of Scotland’s Self-Caterers, your local destination marketing organisation, AA, Quality in Tourism, etc). 
    Online booking platform listing alone is not accepted as evidence.

All business must be re-registered by 22 March 2021 to receive payment. Payments will be made as soon as possible once a business is registered.

Applications will open for new entrants to the fund on 15 March 2021 for all local authority areas. The fund will be open for one week, and will close to applications on 22 March.   

Application Form for Self-caterers can be downloaded be downloaded from this link

Important information! Applications with all supporting documents will be only accepted via email to bbfund@moray.gov.uk


Visit our dedicated COVID-19 page for further business support information