Self-Catering Accommodation and the (Non-Domestic) Valuation Roll Scottish Borders Council Valuation Area Briefing

Self-catering accommodation operators across Scotland are required to provide annual evidence of eligibility for Non-Domestic Rates. To meet the criteria, properties must:

• Not be someone’s sole or main residence.
• Be available for let on a commercial basis for at least 140 nights in the financial year.
• Achieve lettings of at least 70 nights in that financial year.

For the 2024/25 financial year, the Assessor for Scottish Borders Council will begin contacting self-catering operators from the week of 12th May, with formal requests for evidence to follow from the week of 19th May. Operators will have 56 days to submit their evidence online. Failure to respond within the 56-day deadline will result in properties being moved to Council Tax from 1st April 2024.

For full details on the self-catering requirements, deadlines, and how to submit evidence, read the full briefing note via the button below.