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 for Scottish Borders Council 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. 

You will need the Assessor’s property reference which can be found by entering the property address in “To Search for a Council Tax band” at www.saa.gov.uk.

When setting up for the first time your premises cannot be considered to be self-catering i.e. to be included within Non-Domestic Rates, until the full criteria have been met. This means that you should only make your application once you have met the 70 nights of actual letting with an intention to let the property for at least 140 nights within the financial year.

Properties will remain on the Council Tax Valuation List until the criteria have been met and evidence can be provided to the Assessor. Once the Assessor has considered your application, a change may be made to the Council Tax entry by moving it to the Non-Domestic Valuation Roll. Council Tax will remain due and payable until this time.

If the decision to move the property from Council Tax into Non-Domestic Rates is backdated and this results in an overpayment and you are entitled to a refund, this will be arranged automatically.

You will also need to consider whether you require a license for a Short Term let.  This must be in place before you start to let the property.

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.