Self-catering accommodation

A property can be classed as self-catering for Non-Domestic Rates but only if it meets the following criteria in each financial year:

• it is no one's sole or main residence
• you must intend to let the property for at least 140 nights in the financial year, on a commercial basis, with a view to the making of profit
• you must provide evidence of 70 nights of actual letting
• you must provide the date the property was first let

The Assessor for Scottish Borders Council is required to determine whether a property meets these criteria and must gather the information needed to make this decision.

First time self-catering accommodation

Where a property currently appears in the Domestic Council Tax Valuation List but is let on a self-catering basis the Assessor should be notified to consider whether the property can be removed and entered into the Non-Domestic Valuation Roll. This can be reported using the self-catering form on the Scottish Assessors' Association website. Properties must remain on the Council Tax Valuation List until the evidence has been provided to the Assessor and a decision made to change the entry to the Non-Domestic Valuation Roll.  Council Tax remains due and payable until this time.

Previous self-catering accommodation

Where your self-catering accommodation has not met the criteria for a financial year and your property was moved to the Council Tax Valuation List  but you still rent the property out on a commercial basis or you did not return your annual information on time to the Assessor you can reapply for Non-Domestic self-catering status as soon as you can evidence that you have now met the criteria. However there are certain rules about the dates the Assessor uses to remove and insert a property into the Valuation Roll or Council Tax List. 

More information on this and the requirement to provide annual information to the Assessor can be found on our Review of self catering accommodation webpage.