Non-Domestic Rates (NDR) and Small Business Bonus Scheme (SBBS) Guidance for Self-Catering Accommodation

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.

In addition, some Assessors are requesting evidence that goes beyond what is set out in the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 and 2024. Please see the document below for a fuller explanation, which should help you understand your position if you are asked to provide evidence that you believe exceeds what is required.

Author of guidance: ASSC

Date of guidance: updated 9th April 2026

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.