The Association of Scotland’s Self-Caterers (ASSC) is committed to keeping its members informed about regulatory requirements concerning Non-Domestic Rates (NDR) and ensuring compliance with the latest updates. This policy page provides an overview of the key obligations and guidance on how members can fulfill them.
As part of ongoing compliance with Non-Domestic Rates regulations, self-catering accommodation providers must complete an annual declaration to confirm eligibility for NDR. This declaration provides evidence of a minimum of 70 nights of actual occupancy within the financial year.
The ASSC has actively promoted awareness of this requirement through multiple channels including social media and newsletters in February 2024. We have also discussed the implications of the declaration at our CEO Surgery. Further news updates were issued on 1st May and 16th June 2024, reinforcing the importance of compliance. The Guidance Sheet (see links below) was updated in August 2024 to confirm that worker stays now count towards the 70-night requirement, due to ASSC lobbying efforts. A final reminder was sent in November 2024 encouraging members to complete their occupancy declarations.
The ASSC continues to engage with the Scottish Assessors Association to ensure a clear and fair process for self-catering accommodation providers. On 19th September 2024, it was confirmed that there were no further regulatory updates at that time, though some Assessors had not yet distributed their declaration requests.
Members who experience difficulties in submitting their declarations or have concerns about compliance should reach out to the ASSC for further assistance. We remain dedicated to representing your interests and ensuring that self-catering businesses in Scotland can navigate these regulations effectively.
For any queries or support, please contact the ASSC team.