The Association of Scotland’s Self-Caterers (ASSC) has today written to Assessors requesting an urgent meeting to discuss the draft 2026 Non-Domestic Rates revaluation for self-catering accommodation.
The ASSC has raised serious concerns about the significant increases emerging across the sector and the lack of transparency around the evidence base used to determine the new national bed-space rates. To support a constructive dialogue, we have formally requested:
• The full list of properties that formed the basis of the rental analysis underpinning the draft revaluation.
• The complete results of the consultation undertaken in September.
This information is essential to ensure clarity, accuracy and accountability in the valuation process, particularly given the profound implications for small businesses, rural communities and Scotland’s tourism economy.
We will update members as soon as we receive a response and will continue to advocate for a fair, evidence-led approach that reflects the realities of the self-catering sector.
For further updates, please continue to follow ASSC channels and member communications.