Review of self-catering accommodation
All self-catering property currently in the Non-Domestic Valuation Roll are issued with a review form every year to evidence that they still meet the criteria needed to keep this status.
These are four key steps:
Annual review
The review is to determine whether the property has been let for a minimum of 70 nights and been available for let on a commercial basis for more than 140 nights in the financial year being reviewed.
The request is issued by the Assessor and must be responded to within 56 days.
Decision made on self-catering status
Based on the information received by the Assessor there are four possible outcomes of the review
| Assessment of information provided | Review outcome |
|---|---|
|
Property meets 70 nights let and 140 nights availability |
Will remain within the Valuation Roll for Non-Domestic Rates (NDR) for that financial year |
|
Property does not meet 70 nights let or 140 nights availability |
Will leave the Valuation Roll and is entered into Council Tax from 1 April of the previous year * |
|
You have not provided sufficient information |
Will leave the Valuation Roll and is entered into Council Tax from 1 April of the previous year * |
|
There was no response to the Assessor’s request for information |
Will leave the Valuation Roll and is entered into Council Tax from 1 April of the previous year * |
*The Assessor must, by law, review properties for the previous financial year.
Entry into the Council Tax List
Where properties either do not meet, cannot evidence or do not respond to the request for information, the property will be valued by the Assessor for Council Tax purposes. The Assessor informs Customer Advice of all the properties which can no longer be classed as Self-Catering. They become liable for Council Tax from the start of the financial year being reviewed.
For example, the review in May 2024 audited the 2023/24 financial year and resulted in entries into the Council Tax Valuation List from 1 April 2023.
Bills will be issued for both the current year and previous year. In most cases the property will be determined to be a Second Home. This is a property which is not a main residence but is occupied for more than 25 days per year. The increased charge of 200% is applied.
Proposals and appeals
If you do not agree with the Assessor’s decision you can lodge a proposal. More information on this can be found on the Scottish Assessors' Association website.
The proposal relates only to the year that was being reviewed (previous year). The entry will stay within Council Tax until the Assessor reconsiders his decision. If the decision is not changed you will have the further right of appeal to the Local Taxation Chamber. More information can be found on the Local Taxation Chamber website.
Council Tax remains payable throughout the period of dispute with the Assessor. If the property is put back into Non-Domestic Rates we will refund you any overpayment.
If you feel that your property has also met the self-catering criteria for the current year you can use the self-catering form on the Scottish Assessors' Association website for the Assessor to reconsider the property as self-catering accommodation. Any proposal lodge for a previous year will not result in a change for the current year. This is because proof of actual use and availability must be evidenced every year.
You do not need to wait until the outcome of an appeal for the previous year to ask for the current year to be reassessed, providing you have already met the qualifying criteria within the new financial year.
Exceptional circumstances
Where the Assessor makes the determination to remove the property from Non-Domestic Rates into Council Tax, in exceptional circumstances, we may review this decision.
If you feel you have experienced exceptional circumstances which have prevented you from letting your property for 70 nights please complete a self-catering exceptional circumstances discretion request on our website. Once this request is received we will assess your request and may contact you for further information.
Please note that in the meantime any Council Tax bill issued remain due and payable.