Non-Domestic Rates: Self-Catering Accommodation
Annual Audit of Financial Year 2024/25
By law, it is the responsibility of self-catering accommodation operators to provide evidence of letting to the Assessor.
Operators need not wait for the Assessor to request this evidence, as returns can be made online at Self-Catering Properties – Scottish Assessors.
If operators decide to wait until the Assessor requests evidence, then they will have 56 days to make a satisfactory response, otherwise the self-catering accommodation will be deleted from the Valuation Roll and entered in the Council Tax List and liable for Council Tax.
Assessors advise operators not to wait for an evidence request to be issued, and to proactively make a return, this saves public funds and minimises any potential impacts of not receiving or responding to a request.
As of 18th June 2025, 53% of Assessor’s evidence requests still had no response.
Contact details for each local Assessor can be found at Assessors’ Links – Scottish Assessors