The Association of Scotland’s Self-Caterers (ASSC) is urgently calling for a consistent, proportionate, and legally sound approach to the classification of self-catering accommodation under the Non-Domestic Rates (NDR) system, following a surge in removals from the Valuation Roll.
We have once again raised our concerns directly with the Scottish Government, Valuation Joint Boards, and local authorities in a formal communication sent today. This marks a significant step in our ongoing campaign to protect responsible self-catering operators from inconsistent and excessive evidentiary demands that go far beyond what the law requires.
Lack of Consistency in Evidence Requests
Operators across Scotland have faced wildly varying requirements for NDR eligibility-ranging from rejected booking summaries to invasive demands for guest level personal data. The statutory test is clear: properties must be available for let for 140 nights and actually let for 70 nights per year. The legislation does not require intrusive breakdowns or personal data disclosures. We urge Assessors to apply the law as written—no more, no less.
Legal Remedies Exist for Reinstatement
Our legal advice confirms that there are mechanisms already in place to correct inappropriate removals from the Valuation Roll. Where information requests were not properly served, or where exceptional circumstances apply, local authorities have the discretion to restore properties without requiring tribunal appeals. Operators should not be penalised for administrative failings or unproven assumptions of non-compliance.
Urgent Need for a National Evidence Template
To prevent further confusion and administrative burden, the ASSC is calling for the codevelopment of a national, legally grounded evidence template. This tool would streamline compliance, protect commercial sensitivity, and bring much-needed consistency to the process.
Concerns About the 2026 Revaluation
We are also engaging with the Scottish Assessors Association’s Commercial Properties Committee (CPC) regarding the upcoming 2026 Revaluation. A proposed shift towards rental-based valuation is deeply flawed given that most self-catering properties are not leased. We demand full transparency in this process and formal sector representation to ensure that the valuation methodology reflects the operational realities of our members.
We are pressing for the following immediate actions:
ASSC Chief Executive Fiona Campbell said:
“This situation is creating unnecessary stress and injustice for our members. We believe in fair regulation but that must be based on clear law, consistent practice, and respect for small businesses. The remedies already exist. Now is the time to use them.”
The ASSC remains committed to constructive engagement and stands ready to work with government, Assessors, and local authorities to ensure swift and fair resolution of these issues.
If your property has been affected by recent reclassification, please find out more here for support and guidance on how to appeal or seek reinstatement.