As the new financial year begins, self-catering property owners across Scotland are being reminded to submit their annual evidence to their Local Authority to ensure they remain on the Valuation Roll for Non-Domestic Rates (NDR).
The Association of Scotland’s Self-Caterers (ASSC) has issued essential guidance and key dates below to support members in completing their annual declaration, a critical step for those who wish to remain – or re-enter – the NDR system. This applies not only to businesses currently on the Valuation Roll but also to those who may have been moved to Council Tax and are seeking to return to NDR status.
Failure to provide the required evidence in time could result in removal from the NDR system, with properties instead being assessed for Council Tax – a move that could have significant financial implications for small tourism businesses.
If you have been unfairly removed from Non-Domestic Rates, please read more here.
The ASSC hosted an online event to support self-catering businesses affected by removal from the Non-Domestic Rates (NDR) Register for allegedly failing to provide evidence of meeting the 70-day occupancy requirement during the 2023–2024 period.
Led by Chief Executive Fiona Campbell, with guest Joanna Miller, Solicitor and Licensing Expert, the session covered:
- Legal advice on the current situation
- Guidance on how to collate and submit the correct evidence
- Details of how the ASSC is advocating for and supporting impacted operators
You can watch the video or download the slides here. You can contact Joanna Millar here to get support in securing an affidavit that you did not receive the Assessors letter. Do mention your ASSC membership for a discount.
Please write to your MSPs, MPs and Councillors! Find out how to contact them here. A template letter can be found below.
The ASSC has provided a breakdown of key dates by Local Authority, indicating when property owners can expect to be contacted for their annual submission.
However, if you do not receive any communication from your local authority within the expected timeframe, you are strongly advised to get in touch with them immediately to avoid being inadvertently removed from the NDR system.
