Call to Action: Annual Declaration of 70 Nights Annual Occupancy
Many self-catering holiday let operators are in a difficult position with 2023/2024 returns and are facing possible Tax Tribunal appeals and up to double council tax charges. Do not put yourself in that position. The deadline is a statutory one which means it is not fluid but is a hard deadline. Please do your return now.
If your property is entered in the Valuation Roll, you will need provide your annual declaration that you let your property for 70 nights and that it was available for 140 nights together with evidence of these lettings for the 2024/25 financial year. You must submit this within 56 days of a) the 1st April 2025 or b) receiving a Request from your Assessor. Our advice is to submit it before Monday 26th May 2025.
Submit your declaration and evidence online via the Scottish Assessors Portal:
https://www.saa.gov.uk/online-forms/self-catering/
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) to provide a self-catering declaration, together with evidence of 70 nights of actual letting.
Submitting a Declaration / Requesting to be Entered onto Valuation Roll
ASSC Takes Action on NDR Crisis Facing Scotland’s Self-Catering Sector
The Association of Scotland’s Self-Caterers (ASSC) is urgently calling for a consistent, proportionate, and legally sound approach to the classification of self-catering accommodation under the Non-Domestic Rates (NDR) system, following a recent surge in removals from the Valuation Roll.
We have once again raised our concerns directly with the Scottish Government, Valuation Joint Boards, and local authorities through a formal communication issued today. This marks a significant step in our ongoing campaign to protect responsible self-catering operators from inconsistent and excessive evidentiary demands that extend far beyond what the law requires.
Find out more here.
For advice and all you need to know on this subject head here.