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Support for Small Accommodation Providers Paying Council Tax Fund: Eligibility Criteria – Self-Catering

In order to evidence eligibility for this grant,  you can collate the following to apply from 15th March. The window to apply is just one week.

  • 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
  • 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, 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.


We believe the following supporting documentation might be required and it may help if you have it ready:

  • Self-catering properties on Council Tax must be made available for “letting, on a commercial basis and with a view to the realisation of profits, as self-catering accommodation for short periods amounting in the aggregate to 140 days or more in the financial year”.
  • Have a copy of your council tax bill ready.
  • We understand that evidencing that your business receipts represent a primary source of income (one third or more of earnings) will be self-declaratory.
  • Have evidence of your occupancy ready: your SuperControl / Freetobook / Bookster / other occupancy record. If you do not have this formally, you must provide auditable data for example a spreadsheet with dates booked and a total number of nights evidenced.  A handwritten diary will not suffice.
  • Have your Business Insurance Policy document ready. Airbnb insurance will not suffice. If you do not have specific Business Insurance, including appropriate Public Liability Insurance you should ensure that you do.
  • One of the following:
    • HMRC unique tax reference
    • Or VAT registration number
    • Or Business Registration Number (provided by Companies House, Charities Commission, Mutuals, Public Register and other statutory and regulatory bodies that you must file accounts and annual membership details with)

If you have not been contacted by your Local Authority, you can apply between 15th and 22nd via your Local Authority:  Search for:   Small Accommodation Providers Paying Council Tax Grant

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