A property can be classed as self-catering if it meets the following conditions:
- it is no one's sole or main residence
- you must intend to let the property for at least 140 days in the financial year, on a commercial basis, with a view to the making of profit
- you must provide evidence of 70 days of actual letting
- you must provide the date the property was first let
The Assessor will be required to determine whether a property meets these criteria and they will be required to gather the information needed to allow them to make this decision.
Where a property currently appearing in the Domestic Council Tax List is let on a self-catering basis the Assessor should be notified to consider whether the property should be removed and entered into the Non-Domestic Valuation Roll. This can be reported using this self-catering form. Properties must remain on our Council Tax List until the evidence has been provided to the Assessor
Where a self-catering property currently in the Non Domestic Valuation Roll does not meet the 70 days of actual letting requirement, the Assessor will remove this from the Non Domestic Valuation Roll and enter this into the Council Tax List. Where the Assessor makes this determination, 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 days please complete this form to make a self-catering exceptional circumstances discretion request. Once this request is received Scottish Borders Council 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.