December 18th 2025
The Association of Scotland’s Self-Caterers (ASSC) is running this important survey to support our challenge to the 2026 business rates revaluation and the significant increases in draft rateable values currently being proposed for many self-catering properties.
Your information will help us present a strong, evidence-based case for a fairer valuation approach that properly reflects trading reality and ability to pay.
Important – one survey per property
If you operate more than one self-catering property, please complete a separate survey for each property.
After submitting, return to the link and start again for your next property.
Why your input matters
Assessors have collated details of rented self-catering properties in Scotland and based on those rentals produced the draft 2026 valuation roll. The view of the ASSC is that these rents are flawed and do not provide an accurate reflection of rental value for self-catering units. An alternative basis is to review profit and loss accounts and arrive at an assessment basis based on a percentage of net profits, referred to as the receipts and expenditure method. We believe this will result in a robust and fair basis of assessment, fully reflecting ability to pay.
By gathering confidential profit and loss information for the 2023, 2024 and 2025 tax years, we can argue for the Receipts and Expenditure method, which assesses rateable value using a percentage of net profits rather than assumed rents.
The more evidence we receive, the stronger our position in negotiations with Assessors before valuations are finalised for 1 April 2026.
This survey will remain open until further notice.
Your information will help us present a strong, evidence-based case for a fairer valuation approach that properly reflects trading reality and ability to pay.
Important – one survey per property
If you operate more than one self-catering property, please complete a separate survey for each property.
After submitting, return to the link and start again for your next property.
Why your input matters
Assessors have collated details of rented self-catering properties in Scotland and based on those rentals produced the draft 2026 valuation roll. The view of the ASSC is that these rents are flawed and do not provide an accurate reflection of rental value for self-catering units. An alternative basis is to review profit and loss accounts and arrive at an assessment basis based on a percentage of net profits, referred to as the receipts and expenditure method. We believe this will result in a robust and fair basis of assessment, fully reflecting ability to pay.
By gathering confidential profit and loss information for the 2023, 2024 and 2025 tax years, we can argue for the Receipts and Expenditure method, which assesses rateable value using a percentage of net profits rather than assumed rents.
The more evidence we receive, the stronger our position in negotiations with Assessors before valuations are finalised for 1 April 2026.
Update (27 January 2026): We have added a new question asking for your business address to help us validate submissions.
Your responses are treated as strictly confidential. Access to individual survey responses (including business name and financial figures) is limited to the ASSC and our specialist ratings partner, WYM Rating, for analysis purposes only. We will not share your name / business name or your financial figures with Scottish Assessors. Any evidence used in discussions will be presented in aggregated and anonymised form.
This survey will remain open until further notice.
Please view the ASSC Data Privacy Here