Self-catering accommodation operators in Scotland are being urged to act now to protect their eligibility for non-domestic rates for 2024/2025.
Under current regulations, self-catering businesses must provide evidence of actual letting activity to remain listed on the Non-Domestic Rates Valuation Roll. Failure to do so within 56 days of a formal request from the local Assessor could result in the property being removed from the Roll and instead placed on the Council Tax Valuation List – making it liable for standard Council Tax charges.
However, operators are not required to wait for an official request to submit evidence. Proactive submission of information is encouraged and can be done online via the Scottish Assessors Association Portal.
What You Need to Know:
- Who is affected? All operators of self-catering accommodation in Scotland seeking to remain eligible for non-domestic rates.
- What is required? Evidence of 70 days actual letting and that your property was available for 140 nights during 2024-2025 financial year. Evidence such as occupancy records, booking confirmations, and marketing activity will be asked for.
- Deadline: Within 56 days from the date the Assessor requests the information. However, operators can submit evidence proactively.
Recommended Actions for Operators:
- Act Now: Do not wait for official communication. Visit the Scottish Assessors Portal to check the current status of your property and upload the necessary documentation.You will need either your Assessor Reference Number (as shown in the Valuation Roll) or Access Code (this may be provided to you in any request issued by the Assessor).
- Maintain Records: Keep detailed records of bookings and marketing efforts to demonstrate that your property meets the criteria for self-catering business classification.
- Seek Clarity: If you’re unsure whether a request for information has been issued or received, contact your local Assessor’s office directly for guidance.
Timely submission is essential to ensure continued eligibility for non-domestic rates relief, where applicable. Operators who fail to meet the requirements risk incurring higher council tax costs and losing valuable rate relief entitlements.