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 2022.

If a property is entered onto the Council Tax Valuation List from 01 April 2022, we will issue Council Tax bills for both 2022-2023 and 2023-2024.

As the 2022-2023 year has already ended, the bill would request that the sum due for that year is paid in one instalment. 

Council Tax and Water Rates for 2022-2023

Bills for 2023-2024 year would request the sum due is paid by monthly instalments until January 2024. 

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 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.

Upload Evidence For Council Tax