Self-catering accommodation operators in Scotland must act now to protect their eligibility for non-domestic rates for 2024/2025.
Self-catering businesses must provide evidence of actual letting activity to remain listed on the Non-Domestic Rates Valuation Roll. Failure to do so within 56 days of the date of a formal request from the local Assessor could result in the property being removed from the Roll and instead placed on the Council Tax Valuation List – making it liable for standard Council Tax charges.
Operators are not required to wait for an official request to submit evidence. Proactive submission of information is encouraged and can be done online via the Scottish Assessors Association Portal.
Dates of official requests sent by Assessors below. You must submit evidence within 56 days of date of request!
Guidance on how to provide a self-catering declaration and evidence submission if you have a property currently entered in the Council Tax Valuation List and wish the Assessor to consider making an entry in the Valuation Roll can be found below.
