Chamber and committees

The requirement to provide evidence of letting to assessors to ensure compliance with the thresholds for self-catering holiday accommodation to be included in the valuation roll was introduced from April 2022 to counter a known tax avoidance tactic for second homes.

Assessors undertake annual audits to ensure that self-catering accommodation entered on the valuation roll meets the statutory requirements to be classed as non-domestic property. To provide clarity to self-catering accommodation providers on these requirements, and to provide greater certainty regarding the consequences of failure to meet the requirements, a statutory deadline to respond to requests for evidence was introduced from 1 April 2024. If evidence is not provided to the Assessor by the deadline, or if it is insufficient to establish if the requirements have been met, the Assessor must remove the property from the valuation roll under the current statutory framework.

The Scottish Government has no immediate plans to alter the rules for self-catering properties, however we do keep all policies under review and routinely engage with stakeholders on any issues with the operation of the system and associated legislation.