Running a self-catering business in Scotland brings with it important legal and financial responsibilities, particularly around Non-Domestic Rates (NDR) and eligibility for the Small Business Bonus Scheme (SBBS).
This guidance sheet has been created to help owners and operators clearly understand:
- how self-catering accommodation is defined in law
- what the 70-night and 140-night statutory letting tests mean in practice
- the evidence required to demonstrate eligibility, including annual declarations and time limits
- the respective roles of Scottish Assessors and local authority NDR teams
- whether Council Tax is ever an option
- how to apply for SBBS, the benefits available, and how transitional relief works following revaluations
- what to do if you disagree with a draft valuation
- how part-domestic properties are treated
- the impact of NDR on water, wastewater, refuse and recycling
- what happens when buying or selling a self-catering property
- and how planning restrictions or exceptional circumstances may affect your position.
It also answers common practical questions – from whether worker stays count towards letting thresholds, to choosing a licensed water provider – and brings everything together in one clear, accessible resource.
Download the full guidance below for a step-by-step overview designed to support informed decisions and smoother compliance.