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08/04/2026

Updated Guidance: NDR, SBBS & Transitional Reliefs for Self-Catering Accommodation

The ASSC has published updated guidance to support members navigating Non-Domestic Rates (NDR), the Small Business Bonus Scheme (SBBS) and Transitional Reliefs following the 2026 Rates Revaluation.

This comprehensive resource brings together key information on how self-catering accommodation is defined, the 70-night and 140-night letting tests, and the evidence required to demonstrate eligibility. It also provides clarity on valuation processes, SBBS applications, transitional relief, and what to do if you disagree with your new Rateable Value (RV), alongside practical considerations such as property sales, planning restrictions, and the treatment of part-domestic properties.

Members can log in and access the full guidance here for a clear, step-by-step overview to support informed decision-making and compliance.

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