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Non-Domestic Rates: Annual Declaration in Argyll & Bute

It recently became clear that the Dunbartonshire and Argyll & Bute Valuation Joint Board’s Self Catering Holiday Accommodation Annual Declaration form contained an error.

The form asked to reply Yes/No to the following question “The lettings were on a commercial basis , for short periods, AND DERIVED A NET PROFIT” (our emphasis).

There is no requirement in order to qualify for Business Rates for a property to have secured a “net profit”. Rather, the legislation is clear that the accommodation must be let “on a commercial basis WITH A VIEW TO THE MAKING OF PROFIT “ (again our emphasis) .

Following constructive conversations with the Scottish Assessors Associaiton and the Dunbartonshire and Argyll & Bute Valuation Joint Board, we are delighted to reassure members in this area that this anomaly has been withdrawn and an apology issued. This position will be reflected in all declaration considerations.

We welcome constructive ongoing dialogue with the Scottish Assessors Association as well as local Assessors.



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