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Non-Domestic Rates SSIs coming into force 1 April 2022

A number of Scottish Statutory Instruments that have been laid in Parliament recently will come into force on 1 April 2022.

The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 (legislation.gov.uk)

These regulations relate to the requirement that, to be classed as self-catering holiday accommodation, premises must be let for a period of at least 70 days in the financial year (in addition to the existing requirement that the premises be available for letting for 140 days or more).

The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (legislation.gov.uk)

These regulations provide 50% NDR relief between 1 April and 30 June 2022, capped at a maximum of £27,500 per ratepayer, for properties with specified uses in the retail, hospitality and leisure (RHL) sectors.

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