Online Self-Catering Holiday Accommodation Form:
If your property is entered in the Valuation Roll and you wish to provide your annual declaration together with evidence of lettings for the 2023/24 financial year, then you can submit your declaration and evidence online via the Scottish Assessors Portal.
It is expected that Assessors throughout Scotland will begin the process of issuing requests for the provision of such annual declarations and evidence in May 2024.
The link below will take you to the Scottish Assessors Portal, where you can provide the required information:
https://www.saa.gov.uk/online-forms/self-catering/
You will need either your Assessor Reference Number (as shown in the Valuation Roll) or Access Code (this may be provided to you in any request issued by the Assessor) to provide a self-catering declaration, together with evidence of 70 nights of actual letting etc.
Workers Accommodation:
Although the word “holiday” is used in the legislative title “Self-Catering Holiday Accommodation”, it does not form part of the legislative definition of this category of subject. It is, therefore, not a specific requirement that every let is for holiday purposes. When considering the “70 nights” requirement, however, any such letting must be on a “commercial basis and with a view to the making of profit, as self-catering accommodation for short periods…..”
Fiona Campbell, CEO, Association of Scotland’s Self-Caterers said:
“We welcome the ability to provide evidence of 70 night’s occupancy digitally and that the process has been developed in collaboration between the Scottish Assessors Association and the ASSC.
We further welcome the pragmatic approach taken to include worker or contractor accommodation as eligible towards the 70 nights occupancy. The ASSC has been working hard to achieve this outcome and we are delighted that the Scottish Assessors Association has amended their previous position.”