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.
There 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.
Evidence may be submitted proactively by the owner/tenant and must be submitted before 27 May in the immediately following year, or when the assessor requests it, and must be responded to within 56 days.
The need for a review and the timescales involved is all set within legislation set by the Scottish Government:
- The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021 as amended by
- The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2024 as amended by
- The Council Tax (Dwelling and Part Residential Subjects) (Scotland) Amendment Regulations 2026
A special window has been introduced for tenants/owners to provide evidence that their property met the self-catering letting requirements for the 2024/25 financial year, even if they missed earlier deadlines. This is a one-off provision whereby evidence can be submitted to the Assessor between 1 April 2026 and before 1 May 2026. Within that same time period, self-catering holiday accommodation providers may alternatively request Assessors to consider any evidence of letting which the Assessor may already hold for their particular property for the financial year 2024/25. A request must be sent to the Assessor before 1 May 2026.
If you wish your property to be reviewed, please provide written confirmation to the Assessor that the property was not the sole or main residence of any person, and it was available to let for at least 140 nights between 1 April 2024 and 31 March 2025. In addition, you should also provide evidence of 70 nights actual letting on a commercial basis, for short periods, with a view to the making of profit. This information should include:
- a summary of the actual bookings
- the dates of each actual booking
- the income received from each actual booking.
This information should be emailed within the timeframe between 1 April 2026 and before 1 May 2026 to assessorinfo@scotborders.gov.uk.
If you have already returned information previously, then within the same time period above, self-catering holiday accommodation providers may alternatively request the Assessor to consider any evidence of letting which the Assessor may already hold for the financial year 2024/25.
Decision made on self-catering status
| 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's council tax proposals webpage.
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 online. 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.
More information
You can find out more on the self-catering accommodation pages of our website.
Information is also available from the Scottish Assessors Association's self-catering properties webpage and the Scottish Government's short-term lets webpage.