As you may be aware, Scottish Ministers, acknowledging the issues raised by the ASSC and individual operators over the administration self-catering holiday accommodation rules for 2023-24, have agreed to lay amending regulations. It is anticipated these will be laid shortly after the summer parliamentary recess (Scottish Parliament recess ends on 31 August) which, if approved by parliament, will provide a new window of opportunity for self-catering property owners or occupiers to provide evidence to the assessor that they met the requirements for 2023-24 (140 nights’ availability to let and 70 nights actual letting in the financial year). Assessors will also be able to consider evidence received for 2023-24. As soon as the regulations are laid, we will provide further detail on the stated coming into force date and timescales for processes.
People who received confirmation from the assessor that they met the requirements in 2023-24 to be classed self-catering holiday accommodation and entered on the valuation roll (liable for non-domestic rates therefore) do not need to do anything in respect of evidence for 2023-24.
We very strongly encourage other self-catering holiday accommodation operators to send evidence that the letting requirements were met for 2023-24 to the assessor now, if they have previously not done so or if they failed to meet the deadline to provide evidence for 2023-24, so that assessors can consider this information as soon as the regulations come into force. For instance, this would be of interest if you have been moved to the Council Tax list but believe that you met the requirements to be classed self-catering holiday accommodation on the valuation roll in 2023-24, or are on the valuation roll for 2023-24 but never actually received confirmation from the assessor that they deemed you to have met the requirements. This will help ensure that the deadlines which will be set out in the forthcoming amending regulations, can be met by all parties, and any issues resolved promptly.
Some people have lodged appeals with the Scottish Tribunals for 2023-24 because their self-catering holiday accommodation has been moved to the Council Tax list for 2023-24 although they met the threshold requirements for that year (but it was sent after the deadline, for example). Given the above, you may wish to write to the Local Taxation Chamber requesting that your appeal be “sisted” (essentially this means put to the side for the time being – you can later ask for this to be put back on the ‘please schedule this for hearing’ list should you wish to do so) stating the government’s plans as a reason not to proceed with a hearing at this point. Should there be satisfactory resolution for you after the amending regulations come into force, you should then withdraw your appeal with the Scottish Tribunals by writing to them to say that the issue has been resolved and you wish to withdraw.
Failure to request that such an appeal be sisted now, and/or withdrawn if and when your issue is resolved for 2023-24, will mean it has to continue to be processed by the Tribunals, which would not be administratively efficient or effective if your issue can be resolved via the amending regulations, and communication with the assessor.
Assessors are currently requesting evidence of letting for 2024-25. The required evidence should be sent to assessors within 56 days of being contacted, and you do not need to wait for a request for evidence to be issued by the Assessor. Returns of evidence can be made proactively at Self-Catering Properties – Scottish Assessors.