If you own a property that is currently classed as self-catering holiday accommodation for non-domestic rates purposes, you will have received a letter asking for evidence of letting activity between 1 April 2025 and 31 March 2026.
This audit is a statutory requirement to determine whether a property meets the criteria to remain in the Valuation Roll (and therefore subject to non-domestic rates) or should instead be moved to the Council Tax Valuation List.
What happens if you don’t respond?
If the required information is not submitted by 7 September 2026, the property will be removed from the Valuation Roll. It will then become liable for Council Tax from 1 April 2025, which in some cases may include double Council Tax charges for second homes.
How to respond
Evidence can be submitted online via the Scottish Assessors Association (SAA) portal:
www.saa.gov.uk/online-forms/self-catering/
If you need help or would prefer to respond by post, you can contact the Assessor’s office directly:
Assessor and Electoral Registration Officer
Militia House
English Street
Dumfries
DG1 2HR
This information is being shared by the council in support of the Assessor’s statutory responsibilities. For more information, visit: www.saa.gov.uk