Self-Catering Holiday Accommodation
Self-Catering Holiday Accommodation
The law in Scotland has changed in respect of Self-Catering Holiday Accommodation. The Assessor is currently reviewing the status of these properties and to determine if they should pay non-domestic rates or Council Tax.
If the Assessor has contacted you and does not receive a response by the given deadline or decides that a property does not meet the requirements to remain in the Valuation Roll for Non-Domestic Rates, the property may automatically be transferred to Council Tax retrospectively to 1 April in the review year.
If a property is entered onto the Council Tax Valuation List retrospectively from 01 April of a previous year, we will issue Council Tax bills for all relevant periods.
Exceptional circumstances
If you believe your property should fall into the class of self-catering holiday accommodation but there are exceptional circumstances which have prevented you meeting the 70 day requirement, you can ask the council to review the status. You should provide as much information and evidence as you can to allow us to consider the situation.
Upload evidence or other documents online
If you need to submit documents as evidence, you can use our online form to upload photos or scans of your evidence.