Non-Domestic Rates Reclassification: All You Need to Know

Scotland’s self-catering sector is facing significant disruption due to the ongoing reclassification of Non-Domestic Rates (NDR). This page provides a centralised resource for all key updates, policy pages, and supporting materials related to NDR and how it affects your self-catering business.

Latest News, Updates, and Policy

• Forthcoming Legislation and New Evidence Window – 22.7.25
• Clarification Sought on Interim NDR Procedures for Self-Catering Operators: ASSC Urges Members to Follow Current Legal Requirements – 17.7.25
• Assessors Requests for Evidence Deadlines – 4.7.25
• Reminder for Self-Catering Operators from the Scottish Assessors Association (SAA) – 1.7.25
• Positive Progress: Constructive Engagement with Minister for Finance – 29.6.25
• Stay Eligible for Non-Domestic Rates: A Reminder to Submit Evidence Without Delay
• ASSC Takes Action on NDR Crisis Facing Scotland’s Self-Catering Sector
• Latest Update on Numbers Affected and Letter from Minister
• Self-Catering Businesses Removed from Rates System – ASSC Calls for Urgent Reform
• Urgent Call for Fairness: ASSC Challenges Flawed NDR Process Affecting Scotland’s Self-Catering Businesses
• ASSC Talk: Supporting Self-Caterers Affected by Non-Domestic Rates (NDR) Removal
• Non Domestic Rates 2026 Revaluation
• Self-Catering Accommodation and the (Non-Domestic) Valuation Roll – Scottish Borders Council Valuation Area Briefing
• Information relating to the online self-catering accommodation form and workers accommodation

Key Dates, Guidance & Appeals Process

• Non-Domestic Rates: Key Dates & Guidance
• Essential Evidence for Appeals Following Removal from Non-Domestic Rates (NDR)
• Non-Domestic Rates: Submitting a Self-Catering Declaration & Requesting Entry to the Valuation Roll
• URGENT: Guidance for Self-Catering Operators at Risk of NDR Removal

✅ What to Do Now

If you are a self-catering operator impacted by the NDR reclassification, we strongly encourage you to:

• Check your status on the valuation roll

• Gather documentation and submit appeals where applicable

• Stay up-to-date via this page as new developments emerge