The publication of draft 2026 Rateable Values marks a critical moment for Scotland’s self-catering sector. Early evidence confirms what the ASSC has warned for months: the new rental-only valuation methodology is producing extreme, unjustified and potentially devastating increases for thousands of legitimate businesses.
Many operators are now facing average increases of around 120%, with some nearing 300%, based on a deeply flawed dataset that does not reflect real trading conditions. If left unchallenged, these figures risk pushing businesses out of viability, stripping access to Small Business Bonus relief, and inflicting lasting damage on jobs, tourism and rural communities.
This is not a technical adjustment. It is a fundamental shift in how your business is taxed, and the consequences are serious.
The period between now and 16 February 2026 is your only opportunity to influence your valuation before it becomes fixed in law. At the same time, political pressure is accelerating for emergency intervention at Government level. Both tracks matter – and both require urgent action from operators.
The ASSC have released clear, practical guidance on:
This is a defining moment for the sector. Silence is not a safe option.
The ASSC is running this important survey to support our challenge to the 2026 business rates revaluation and the significant increases in draft rateable values currently being proposed for many self-catering properties. Your information will help us present a strong, evidence-based case for a fairer valuation approach that properly reflects trading reality and ability to pay. Please complete the survey here.
For guidance on making representations on Draft Valuation Notices, see guidance here.
You can review additional documents below, including: Legislative Intervention to Address the Flawed Revaluation for Scotland’s Self-Catering Sector and a letter from Heather Honeyman, Assessor for Fife Council to MSP Fergus Ewing – a glimmer of hope “If ASSC has an alternative, reasoned methodology to derive a Net Annual Value that they wish to propose then the SAA would be happy to consider this as part of the SAA’s pre-agreement framework which ends on 20 February 2026. The definition of Net Annual Value must however be borne in mind.”