Self-catering and holiday lets
If you decide to rent out part or all of your property as a short-term let, you must get a short-term let license before you take bookings or host guests.
Find out how to apply for a short-term let license.
Non-domestic rates
You need to pay non-domestic rates on your property if all the following apply:
- it's not someone's only or main residence
- you rent the property commercially as a short-term self-catering let
- it's available to let for 140 nights or more in a financial year
- it’s let for 70 nights or more in a financial year
A financial year is from 1 April to 31 March.
Evidence you need to provide
Assessors are responsible for valuing all non-domestic properties for non-domestic rates.
The Assessor may ask you for information about:
- how many nights the property was available to let
- how many nights the property was let
You must respond to their request for information within:
- 56 days after the end of the financial year, or
- 56 days of the request, whichever is later.
For example, if the Assessor asks you for information on 1 June 2024 about the financial year 2023-24, you must respond by 26 July 2024.
If the Assessor asks you for information on 1 June 2024 about the financial year 2024-25, you must respond by 26 May 2025.
If you do not provide evidence
If you do not respond by the deadline or provide enough evidence, your property will be on the Council Tax List for that financial year. This means that you will have to pay Council Tax on it.
Provide evidence online
You do not need to wait for a request to send evidence.
You can complete a self-catering declaration form on the Scottish Assessors Association website.
Find out what evidence you need to provide on the Scottish Assessors Association website.
Getting a decision
The Assessor will look at your evidence. They will tell you if your property is classed as self-catering holiday accommodation and you need to pay non-domestic rates.
If you need to pay non-domestic rates on the property, they will give it a rateable value and enter it on the Valuation Roll.
Your local authority will then send you a non-domestic rates bill.
Check if you may be able to get non-domestic rates relief.
Guest houses or bed and breakfasts
You will pay non-domestic rates if you offer bed and breakfast accommodation and all the following apply:
- the property is your only or main residence
- you can provide accommodation for more than six guests per night
You will also pay non-domestic rates if your property is a guest house.
It does not matter how many nights your property is available or has guests.
Contact your local Assessor to find out if you need to pay non-domestic rates.
New owners
If you find that your self-catering property is on the Council Tax Valuation list, you can ask the Assessor to consider the property for non-domestic rates.
Complete the self-catering form on the Scottish Assessors Association website.
Example 1
- Lukas buys a self-catering property on 1 February 2025 and continues to let out the accommodation
- He has evidence that it was available to let for 140 nights and actually let for 70 nights in this financial year (2024-25)
- He fills in the self-catering declaration form so that the Assessor has all the evidence they need for this financial year
Example 2
- Julie has a property which is on the Council Tax Valuation List
- She starts letting out the property for self-catering accommodation on 1 February 2024
- It's impossible to meet the 140 night availability requirement before the end of the financial year (31 March 2024)
- Julie's property therefore stays on the Council Tax Valuation List for the rest of the financial year
- Julie should submit evidence to the Assessor by the deadline if she meets all the requirements in the next financial year
Example 3
- Calum bought a property which is on the Council Tax Valuation List
- He starts to use it as self-catering accommodation from 1 June 2024
- He makes it available to let for more than 140 nights by the end of the financial year (31 March 2025)
- He lets it for more than 70 nights by the end of the financial year
- He provides evidence of letting to the Assessor before 26 May 2025
- The property is removed from the Council Tax Valuation List
- The Assessor enters it on the Valuation Roll, starting from 1 June 2024 (the date it starts to be let)