Self-catering businesses and the Non-Domestic Valuation Roll
Scottish Borders Council
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 (NDR). 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.
The SSDA has met with Scottish Borders Council (SBC) and is in contact with the Assessor, to represent concerns raised by its members who have been removed from NDR to Council Tax and say they never received a request for evidence or associated information.
The Scottish Government legislation does not require the Assessor to issue reminders after the initial request, and previously no reminders have been issued.
The Assessor for Scottish Borders Council has been responsive to the concerns raised by operators and has revised his systems to ensure operators are made aware of the annual requirement for them to provide the necessary evidence within 56 days of being asked.
For the 2024/25 financial year audit, the Assessor’s timeline is set out below:
- The Assessor will be making informal contact with all self-catering operators by email or by recorded post w/c12th May.
- Formal requests will be issued by post w/c 19th May, requesting the necessary evidence (to be submitted online at Self-Catering Form – Scottish Assessors) within 56 days to remain on the Non-Domestic Valuation Roll.
- Around 28 days before the deadline, all those who have not yet responded will be contacted by the Assessor to remind them of the 56-day deadline.
- The Assessor will use Scottish Borders Council’s social media to alert and remind operators during May.
You can learn more about this at:
- Scottish Borders Council webpage
- Self-Catering Properties – Scottish Assessors
- Scottish Government webpage
We are also happy to share a presentation by SBC to brief businesses, Councillors and partners on the process.
We welcome this significant investment in supporting businesses to engage in the process and ensure they do not miss the deadline. We will look to support this by emailing all self-catering businesses we know of to make sure they are aware and engaged.
We are currently in contact with Dumfries and Galloway Council on this and will update this page once we have an outcome from these discussions.
