Self-catering accommodation operators across Scotland are being reminded that Local Authorities and Assessors will shortly begin issuing formal requests for evidence relating to eligibility for Non-Domestic Rates for the 2025–2026 financial year.
This annual process is essential for operators wishing to remain on the Non-Domestic Rates Valuation Roll and continue to qualify for associated reliefs, including the Small Business Bonus Scheme (SBBS).
You can view all the month you will expect to hear from your local authority here.
Operators are strongly encouraged not to wait for an official request from their Assessor before submitting evidence. Proactive submission is recommended and can be completed online through the Scottish Assessors Association Portal.
Once an official request is issued, operators will have just 56 days from the date of the request to provide the required evidence.
To qualify for Non-Domestic Rates treatment as self-catering accommodation, two statutory tests apply, and both must be met in each financial year commencing 1 April:
Failure to provide sufficient evidence may result in removal from the Non-Domestic Rates Valuation Roll and transfer to Council Tax.
Comprehensive guidance on evidence requirements and maintaining compliance is available here:
Annual Occupancy Declaration Guidance
This guidance explains the types of evidence Assessors may require and the records operators should maintain.
Operators eligible for the Small Business Bonus Scheme are reminded that they must reapply through their Local Authority to continue receiving relief.
Applications are generally available through your local council’s website and include:
Operators are not required to provide sensitive business information such as turnover or staffing numbers.
Further information on Non-Domestic Rates and the Small Business Bonus Scheme can be found here: