The Scottish Government has launched a consultation on the potential introduction of fees for appeals against non-domestic rating valuations. This follows the 2017 Barclay Review, which recommended reforms to modernise the appeals process, improve transparency and fairness, and reduce the volume of appeals.
Since April 2023, a new two-stage system has been in place to encourage early resolution and reduce the need for Tribunal involvement. While there is currently no fee for lodging a proposal or appeal, the Government is now considering introducing fees for cases taken to the Local Taxation Chamber of the First-tier Tribunal for Scotland.
This consultation will help shape how such fees could be designed and implemented. It is vital that the voice of Scotland’s self-catering sector is heard.
👉 We strongly encourage all members and self-catering operators to read the consultation and submit a response before the closing date of 8 October 2025.
Read and respond to the consultation here.
The ASSC will also be submitting a response. In the meantime, we have prepared key points to support members in drafting their own submissions – you can view them here.