Self Catering Holiday Accommodation Audit 2023/24 – Regulation Change
If your property was removed from the Valuation Roll with effect from 1 April 2023 due to our not having received information in relation to the 2023/24 financial year timeously, the Scottish Government has laid legislation to provide a further opportunity for self catering owners or operators to provide evidence in respect of the classification of self catering property for the financial year 2023/24. The deadline for provision of this information is 5 December 2025.
For financial year 2023/24 you must have met ALL of the following criteria:
- The property was not the sole or main residence of any person
- The property was available to let for at least 140 nights.
- You must provide evidence of 70 nights actual letting on a commercial basis, for short periods, with a view to the making of profit.
If this applies to your property, please contact my office at selfcatering@lothian-vjb.gov.uk or telephone us at our general enquiries number.
Licensing of Self Catering Units
Recent changes to the licensing of self-catering units and the introduction of a short-term let control zone in Edinburgh, are currently out with the remit of the LVJB. The current Edinburgh Council guidelines for owners of self-catering units can be found at Short-term lets in Edinburgh – The City of Edinburgh Council
Please note that the annual requirement to provide information to demonstrate the use of a property on the Valuation Roll as a self catering holiday let has no connection to a local authority short-term let licensing scheme or planning requirement.
New Applications for Self Catering Units
Should you wish to make an application for a change to the valuation of a property to a self catering unit which appears on the commercial Valuation Roll, rather than the domestic Council Tax List, please visit Self-Catering Properties – Scottish Assessors for further information and where an application can be made online, or please contact us for assistance.