The ASSC is urging all self-catering operators to act now to protect their Non-Domestic Rates (NDR) status following widespread issues during the 2023/2024 operating year.
What You Can Do
If you were removed and did not receive the Assessor’s letter, you must engage with the Assessor. Any written communication will be treated as formal ‘notice’, but this step is essential to protect your position. A sworn affidavit will support your claim (see below).
STEP 1: Submit Your 2024/2025 Evidence Immediately
To remain on or return to the Valuation Roll for the 2024/2025 financial year, you must provide occupancy evidence to your Local Authority as a matter of urgency. Do not delay! Guidance on how to do this is available on the ASSC website here.
You have 56 days to submit your evidence from either 31st March 2025, or from the date the assessor requests the information – whichever is later. Do not rely on a request.
Failure to do so may result in your property being reclassified for Council Tax – potentially at double rates – and removal from the Small Business Bonus Scheme.
STEP 2: If You Were Removed for 2023/2024 – You Are Not Alone
Many legitimate operators were removed from NDR last year without ever receiving a letter from the Assessor. ASSC data shows:
Contact your local assessor.
Provide as much evidence as you can of your occupancy for 2023/2024 and 2024/2025. If you did not receive a letter requesting evidence in 2024, state this unequivocally and impress upon them that they cannot rely on a presumption of delivery. It is within the gift of your assessor to put you back on NDR from 2023/2024 if they accept the contents of your ‘proposal’.
Contact your Local Authority Council Tax department. Confirm that you are disputing being removed from NDR.
STEP 3: If you have received a Council Tax bill, do not ignore it. Contact your Local Authority and ask for your account to be put on hold until the situation is resolved. If you fail to settle the invoice, it will quickly be escalated to the Sheriff Court or Debt Collector.
STEP 4: Contact your commercial water supplier and waste collection service provider and notify them that you are disputing being removed from NDR. Do not accept a backdated refund. This is affecting thousands of operators.
Note
The Assessors deal with Non-Domestic Rates, while the Council is responsible for Council Tax. If the Assessor notifies the Council that you no longer comply with NDR regulations, they will ask the Council to reinstate your property to Council Tax. They are wholly separate departments. This is why you may get confusing / duplicating correspondence. This confusion has been driven by Assessors, not the Council Tax department of your Local Authority. Local Authorities are trying to assist.
Solicitor Joanna Millar is available to support you through this process. She can:
You can also help strengthen our collective case.
Let Joanna know if you are happy for your affidavit to be anonymised and shared (without any sensitive business information) to help evidence the scale of systemic failure across the country. Sharing your experience could make a real difference for others.
Contact Joanna directly. Mention your ASSC membership to access discounted support.
Advocacy and Ongoing Engagement
The ASSC has jointly written to Deputy First Minister Kate Forbes, alongside the Scottish Chambers of Commerce, calling for:
We have also formally written to Scottish Assessors Association. It is our view that Assessors cannot delay consideration of all cases pending Tribunal outcomes – doing so would breach natural justice.
We continue to engage directly with local authority Council Tax departments, the Scottish Government, and other key stakeholders on your behalf.
If you’re affected, don’t wait. Take action now to preserve your business and secure fair treatment.
For more detail, find out more here:
Self-Catering Businesses Removed from Rates System – ASSC Calls for Urgent Reform
Non-Domestic Rates: Key Dates & Guidance
ASSC Talk: Supporting Self-Caterers Affected by Non-Domestic-Rates (NDR) Removal