Self-catering accommodation and the (non-domestic) valuation roll
Please see below briefing by the Assessor for Scottish Borders Council for the Scottish Borders Council Valuation Area
Legislation, set by the Scottish Government, requires operators of self-catering accommodation properties in the (Non-Domestic) Valuation Roll to provide evidence to the local Assessor annually that they are eligible for Non-Domestic Rates.
The criteria to be met are that the property has not been someone’s sole or main residence, the property has been available for let on a commercial basis, for at least 140 nights in the financial year and has achieved lettings of at least 70 nights in that financial year.
For the 2024/25 financial year self-catering audit, the Assessor for Scottish Borders Council’s timeline is set out below:
- The Assessor will be making informal contact with all self-catering operators by email or by recorded post week commencing 12 May.
- The Assessor will issue formal requests by post week commencing 19 May, requesting the necessary evidence be submitted online via the Scottish Assessors Association self-catering form within 56 days.
- Around 28 days before the 56-day deadline, all those who have not responded will be contacted to remind them of the 56-day deadline.
More information
You can find out more in the self-catering accommodation pages of our website.
Information is also available on the Scottish Assessors Association and Scottish Government websites.