Non-Domestic Rates (NDR) for Self-Catering Accommodation
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Self-catering businesses are classed as non-domestic properties and are therefore liable for Non-Domestic Rates (NDR) rather than council tax. This applies to commercial short-term let businesses that operate with a clear intent to trade, not to second homes or occasional private rentals.
Eligibility Criteria
To qualify for NDR, your property must meet the following conditions each financial year (1 April to 31 March):
- Be available to let for 140 nights or more
- Be actually let for at least 70 nights
- All lets must be on a commercial basis, with a view to making a profit
How to Register and Remain Compliant
If you operate a self-catering business, you must take active steps to ensure your property is correctly listed on the valuation roll and remains compliant.
- Register with Your Local Assessor
Submit a proposal to your local Assessor via the Scottish Assessors Association to have your property entered on the valuation roll as self-catering accommodation.
- MaintainClear Occupancy Records
You must retain robust evidence of both availability and actual occupation, including:
- Booking calendars
- Invoices or receipts
- Data from digital booking systems
Good record-keeping is essential and protects your position in the event of review or challenge.
- Complete Annual Confirmation
Assessors will require annual confirmation that your business continues to meet the NDR criteria, through an annual occupancy request.
ASSC Recommendation
Do not wait to be contacted.
We strongly advise members to take a proactive approach by:
- Completing a Self-Catering Declaration Form via the Scottish Assessors Association within 56 days of 1 April each year
- Uploading all supporting evidence at the same time
This approach reduces the risk of removal from the valuation roll and ensures your business remains correctly classified and protected.
What the ASSC Has Done for You
The Association of Scotland’s Self-Caterers (ASSC) has played a key role in ensuring that Non-Domestic Rates (NDR) are applied fairly to self-catering businesses, working closely with the Scottish Assessors Association, and Scottish Government Ministers, to address any challenges associated with new regulations and revaluations. We provide clear, practical guidance to our members to help them navigate NDR requirements, respond to reclassification issues, and protect their business interests.
Recent Wins for ASSC Members have included:
May 2024: Workers' Accommodation Accepted
Following sustained and successful lobbying by the ASSC, accommodation provided to workers or contractors now counts towards the 70-night letting requirement. This change was critical in ensuring the rules reflect real-world trading patterns and protect legitimate businesses.
July 2025: Reclassification Fix Secured
Following sustained lobbying by the ASSC, the Scottish Government introduced amending regulations to correct widespread and incorrect reclassifications. This intervention followed our escalation of systemic failures that had resulted in compliant self-catering businesses being wrongly removed from the valuation roll and placed on council tax.
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