“Assessors’ offices across Scotland are currently preparing for the non-domestic revaluation which comes into effect on 1 April 2023.
A key part of a revaluation is the ingathering and analysis of information in order that rateable values are set as accurately as possible.
Accordingly, Assessors are issuing information requests, known as Assessors Information Notices (AINs), across the country. It is imperative that AINs are responded to, regardless of whether the property is receiving rates relief or not.
Where recipients have difficulty in responding, they should contact their local Assessor’s office without delay, particularly given that non responders are subject to a civil penalty, the amount of which can rise to very significant levels.”
Gary Bennet, President, Scottish Assessors Association
Do not worry if you have not received a form as yet – Assessors are not sending them to every subject. If one arrives, it is important that you return it with the most accurate data you can provide. If you don’t receive on, don’t worry.
These regulations relate to the requirement that, to be classed as self-catering holiday accommodation, premises must be let for a period of at least 70 days in the financial year (in addition to the existing requirement that the premises be available for letting for 140 days or more).
Find out more, including Frequently Asked Questions.
More information can be found at www.saa.gov.uk.