Scottish Government Issues New FAQs on the Evidence Window for 2023-24 Non-Domestic Rates Determination

The Association of Scotland’s Self-Caterers (ASSC) is pleased to confirm that the Scottish Government has now released official FAQs on the Non-Domestic Rates Annual Declaration of Occupancy for the 2023-24 financial year. These FAQs provide important clarification for self-catering operators who need to submit evidence to Scottish Assessors between 4 November and 5 December 2025.

The guidance includes practical instructions about what owners should do if:

• They believe they met the letting requirements but were moved to Council Tax
• They submitted information previously and now need it reconsidered
• They no longer appear on the roll and need to find their Assessor Reference
• They need to submit evidence or respond to requests for additional information

The FAQs make it clear that Assessors cannot consider evidence submitted after 5 December 2025, so operators should plan ahead and ensure all records are complete and ready.

What Evidence Will I Need to Provide?

To demonstrate that a property met the self-catering holiday accommodation requirements for 2023-24, you must provide evidence that it:

• Was available to let for at least 140 nights, and
• Was actually let for at least 70 nights during the financial year (1 April 2023 to 31 March 2024)

Assessors may accept a wide range of documentation. The most important point is that it clearly shows availability and actual commercial letting. Recommended evidence includes:

Operators should declare that:

• The property was not the sole or main residence of any person during the financial year.
• The property was available for commercial letting for at least 140 nights.
• The property was actually let for at least 70 nights.
• The lettings were on a commercial basis and with a view to making a profit.

Operators are advised to provide one or more of the following:

• Booking calendar screenshots.
• Website listings or platform profiles (e.g. Airbnb, Booking.com, EmbraceScotland, VRBO, own website, DMOs, social media channels).

Operators may also provide one or more of the following:

• Booking confirmations or diary entries.
• Summary booking reports from online platforms or booking systems.
• An operator-prepared booking spreadsheet.

Operators are advised to declare the following:

“I declare that the information provided in this form, and in the accompanying evidence, is true and accurate to the best of my knowledge. I understand that knowingly providing false or misleading information may constitute fraud and could result in removal from the valuation roll, liability for council tax, and/or criminal prosecution.”

If evidence is unclear or incomplete, Assessors may request additional information and you will have 14 days to respond.

The ASSC will continue to press for a fair, proportionate, and consistent approach to evidence requests. We will provide additional support materials and updated guidance as further details become available.

How to Submit Evidence

Evidence must be sent to the Assessor between 4 November and 5 December 2025.

If you previously sent evidence before 4 November 2025, you must explicitly ask the Assessor to reconsider it, but this request also must be made by 5 December 2025.

For now, the key message is simple: ensure you can demonstrate availability and actual commercial letting, and be ready to submit it within the required deadline.