Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2025

On 11 September, the Scottish Government laid the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2025 before Parliament. These regulations introduce a time-limited opportunity for self-catering holiday accommodation operators to submit evidence relating to the 2023–24 financial year.

This change addresses cases where operators met the letting requirements for non-domestic rates, but did not submit evidence to the assessor on time, resulting in their properties being incorrectly listed for Council Tax.

Letting Requirements Recap

To be treated as self-catering holiday accommodation and charged non-domestic rates (instead of Council Tax), a property must be available to let for at least 140 nights and actually let for at least 70 nights in a financial year.

These rules came into effect on 1 April 2023, following the Barclay Review of nondomestic rates, which aimed to prevent second homeowners from avoiding Council Tax by claiming their properties were holiday lets.

Assessors can ask for proof of availability or actual letting, or both, to decide if the property meets the criteria.

Key Dates & Action Required

Between 4 November and 5 December 2025 (inclusive), operators can:

1. Submit evidence to the assessor showing the property met the letting requirements in 2023–24.

2. Or, request the assessor to consider any evidence they already hold for the property.

This is a one-off opportunity to correct the classification and potentially reduce tax liability for the 2023–24 year