Non Domestic Rates valuation and legislation

Self-catering accommodation operators must provide required evidence of letting to assessors within 56 days of being contacted to ensure they remain on the Valuation Roll.

If the required evidence is not provided to the Assessor within 56 days of a request being made the self-catering accommodation will be deleted from the Valuation Roll and entered in the Council Tax Valuation List and liable for Council Tax.

Operators do not need to wait for a request for evidence to be issued by the Assessor as returns of evidence can be made proactively at Self-Catering Properties – Scottish Assessors.

Separately, new non-domestic rates legislation has been laid before the Scottish Parliament, which sets out the detail of the procedure to be followed when making proposals for alterations of entries in the valuation roll with effect from 1 April 2026. 

Businesses can read more here.