Purpose of This Briefing
This document is designed to support ASSC members who are appealing removal from the Non-Domestic Rates register — particularly where Council Tax charges have been issued despite continued legitimate operation. While some cases may proceed via the Local Taxation Chamber (LTC), the majority are now being directed to the First-tier Tribunal for Scotland or, in certain cases, escalated to the Sheriff Court (especially in enforcement or debt recovery situations).
This briefing outlines:
- The type of evidence you need to gather
- Best practice for presenting your case
- Tribunal and court-specific considerations
- Recommendations for appeal preparation
Essential Evidence You Should Prepare
To support your case effectively, we strongly recommend preparing the following:
- Proof of Occupancy (to demonstrate compliance with 70-night rule)
- Booking calendars (printouts or screenshots)
- Payment records (e.g. Stripe, Airbnb, direct transfers)
- Guest invoices and receipts
- Reviews or guest communication confirming stays
- Bank statements (redact unrelated information)
- Proof of Communication
- Emails to/from the Assessor or local authority
- A timeline of when documents were submitted or requested
- Screenshots of follow-ups, unanswered emails, or missed calls
- Any notice (or lack thereof) relating to removal from NDR
- Council Tax and Financial Documentation
- Council Tax bills (especially backdated or double-rated demands)
- Letters from debt collectors or Sheriff Officers
- Loss of eligibility letters for Small Business Bonus Scheme
- Correspondence about appeals, disputes, or payment deadlines
- Business Legitimacy Evidence
- Trading history: how long you’ve operated
- Website screenshots, listings, or marketing materials
- Public liability insurance, safety certificates, or business accounts
- Staff employment or contractor records (if applicable)
- Personal Impact Statement (Optional but Persuasive)
- Describe stress, disruption, or health impacts
- Note loss of business income or damage to reputation
- Explain how this has distracted from running your business
What to Expect in the Tribunal or Court Process
First-tier Tribunal (Housing & Property Chamber or Taxation Chamber)
- Most hearings will be virtual
- A legal member will preside; they are impartial
- You will be asked to present your case and respond to any questions
- Evidence must be clear, chronological, and well-labelled
- Decisions are usually issued in writing within 14 days
Sheriff Court (Enforcement or Debt)
- Proceedings can be more formal and adversarial
- Representation is advised but not mandatory
- Focus will be on proving whether the Council acted lawfully
- Your goal: demonstrate that you were wrongly classified, submitted relevant documentation, and were denied fair process
Strategic Appeal Tips
- Clarity is key: Include a 1-page summary outlining your key points.
- Stick to facts: Avoid emotional arguments alone—tie them to procedural failings or consequences.
- Bundle documents carefully: Group evidence by theme (e.g. occupancy, correspondence, financials).
- Be prepared to explain any gaps or late submissions.
ASSC Support
We are actively pursuing systemic reform and will continue to advocate for a moratorium on reclassifications and a full audit of current failures. In the meantime:
- Share your experience (confidentially) to support our ongoing data collection
Final Words
You are not alone. This issue affects hundreds of operators across Scotland and reflects failures in process, not failures in compliance. Stay calm, get organised, and reach out if you need help. Together, we will push for a system that treats legitimate tourism businesses with the fairness and respect they deserve.
Author of Guidance: ASSC
Date of Guidance: April 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.