The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2025 have been laid before the Scottish Parliament today (11th September 2025).
These regulations address a particular issue which has arisen in relation to the financial year 2023-24 for self-catering holiday accommodation operators liable for non-domestic rates where the letting requirements may have been met but evidence was not provided to the assessor, or was not provided within the prescribed timescales for the assessor to be able to consider it. The letting requirements are that to be entered on the valuation roll and liable for non-domestic rates the accommodation must have been available to let for 140 nights or more in the financial year and actually let for at least 70 of those nights.
Subject to the parliamentary processes, the regulations will introduce a time-limited opportunity for self-catering holiday accommodation operators to submit to the assessor evidence of meeting the letting requirements in relation to the financial year 2023-24. This will mean that between 4 November and 5 December 2025 (inclusive) evidence of meeting the letting requirements in relation to 2023-24 can be sent to the assessor for them to consider whether the property is classed as self-catering holiday accommodation liable for non-domestic rates for the financial year 2023-24.
Within that same time period, self-catering holiday accommodation providers may alternatively request the assessor to consider any evidence of letting which the assessor may already hold for a given property for the financial year 2023-24.
Note – between 4 November and 5 December, you must either provide the information again, or request that the Assessors considers information previously provided.
The regulations, including the policy note with more detail, can be found at: The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2025.
Fiona Campbell MBE, CEO of the Association of Scotland’s Self-Caterers, said:
“Today’s announcement marks an important step forward. The regulations laid before Parliament address a systemic failure that saw compliant self-catering operators unfairly removed from the Non-Domestic Rates system. The Scottish Government has listened to industry concerns and worked with us to find a pragmatic and proportionate solution.
This collaborative approach should be applauded and it should be replicated in other policy areas such as on short-term let regulation and the visitor levy. It demonstrates that when policymakers and industry come together in good faith, we can resolve complex challenges fairly and effectively. I hope this marks a turning point towards a more constructive relationship that recognises the vital contribution our sector makes to Scotland’s economy, communities, and tourism offering.”
FAQs will be provided (for ASSC Members) in advance of the regulations coming into effect, which we are working with the Scottish Government on now.