Guide

Business rates guidance

Last updated: 18 September 2017

Self-catering and guest house accommodation

If your property is available to let for 140 days or more a year, it will be rated as a self-catering and liable to business rates. This applies regardless of how many days it is actually rented out.

The assessor will apply a price per bed space on each property, based on its type, size and location, to produce its rateable value. Single bed space is the term used to describe how many people can sleep in the property.

Contact your local assessor if you think:

  • they are using the wrong number of single bed spaces to value your property
  • your property has changed and can now sleep a different number of guests

You are also liable for business rates if you run a guest house or a significant bed-and-breakfast operation for more than 6 people at any one time.

You can find the 2017 revaluations (rateable values) on the Scottish Assessors Association website.

Business rates guidance
Self-catering and guest house accommodation