Compliance with Non-Domestic Rates Regulations

The Association of Scotland’s Self-Caterers (ASSC) is committed to keeping its members informed about regulatory requirements concerning Non-Domestic Rates (NDR) and ensuring compliance with the latest updates. This policy page provides an overview of the key obligations and guidance on how members can fulfill them.

Annual Declaration Requirements

As part of ongoing compliance with Non-Domestic Rates regulations, self-catering accommodation providers must complete an annual declaration to confirm eligibility for NDR. This declaration provides evidence of a minimum of 70 nights of actual occupancy within the financial year.

The ASSC has actively promoted awareness of this requirement through multiple channels including social media and newsletters in February 2024.We have also discussed implications of the declaration at CEO surgeries”. Further news updates were issued on 1st May and 16th June 2024, reinforcing the importance of compliance. The Guidance Sheet (see below) was updated in August 2024 to confirm that worker stays now count towards the 70-night requirement, due to ASSC lobbying efforts. A final reminder sent in November 2024 encouraging members to complete their occupancy declarations.

For more details:

• August 2024 – Scottish Assessors Non-Domestic Rates Guidance
• June 2024 – Non-Domestic Rates Annual Declaration in Argyll & Bute
• November 2024 – Occupancy Declaration Reminder

Key Compliance Steps for ASSC Members 

• Complete the Annual Declaration: Ensure you submit the required occupancy declaration within the given timeframe to remain eligible for NDR relief.

• Monitor Official Guidance: Keep up to date with any changes in regulations and requirements by reviewing guidance provided by the Scottish Assessors Association. 

• ASSC Support and Resources: Refer to the guidance sheets and updates shared by ASSC to ensure clarity on compliance obligations. 

• Include Worker Stays in Occupancy Calculation: Following lobbying efforts, worker stays now count towards the 70-day minimum occupancy requirement. 

• Check for Regional Variations: Be aware that not all Assessors distribute declaration requests simultaneously. If you have not received a request, you should proactively contact your Assessor.

• Seek Assistance if Needed: The ASSC remains in regular contact with the Scottish Assessors Association and can raise issues on behalf of members where required.

ASSC Advocacy & Continued Support

The ASSC continues to engage with the Scottish Assessors Association to ensure a clear and fair process for self-catering accommodation providers. On 19th September 2024, it was confirmed that there were no further regulatory updates at that time, though some Assessors had not yet distributed their declaration requests.

Members who experience difficulties in submitting their declarations or have concerns about compliance should reach out to the ASSC for further assistance. We remain dedicated to representing your interests and ensuring that self-catering businesses in Scotland can navigate these regulations effectively.

For any queries or support, please contact the ASSC team.

Author of Guidance: ASSC
Date of Guidance: February 2025
Version Number: V1

Disclaimer – Guidance Sheets are written by experienced Members of the ASSC and other experts. The information in the ‘Guidance Sheet’ is provided by the ASSC for use by Members in support of their own independent business decisions. It does not constitute advice or instruction for which the ASSC can be held liable in any way whatsoever. All Members and other readers remain responsible for the consequences of any decisions taken whether in the light of information gained from this Guidance Sheet or not.