Scotland holiday-let night counter: the 140 and 70 night tests for business rates

Counter

This property is nobody's sole or main residence

Evidence for 2026-27 must reach the assessor before 27 May 2027. If the assessor asks for it after 31 March 2027, you have 56 days from the request instead, if that is later. Late evidence cannot be considered, and the assessor must move the property to the council tax list.

An estimate against the published rules, read 25 October 2026. The assessor decides. This is a guide, not legal or tax advice.

The rules in the sources' own words

The tests

The Scottish Assessors' guidance says (Scottish Assessors Association, self-catering). Read 25 October 2026.

• "The property is not the sole or main residence of any person."
• "The property is available for letting on a commercial basis, and with a view to the making of profit, as self-catering accommodation for short periods amounting in the aggregate to 140 nights or more in the financial year."
• "The property has in practice been so let in the financial year for a total of 70 nights or more of the period of 140 nights described in head (2)."

Nights that don't count

The Scottish Assessors' guidance says (same page). Read 25 October 2026.

• "Please note that any non-commercial lettings to family members and friends should not be included in the 70 night actual letting requirement."
• "Where any individual booking is in excess of 28 nights, please provide additional explanation of the reason for this stay."

Evidence the assessor asks for

The Scottish Assessors' guidance says (same page). Read 25 October 2026.

• "Copies of booking calendars showing available nights."
• "Copies (either electronically or by print) of evidence of actual bookings that have taken place, including dates, and the income received from each booking."
• "If no response is received, or the information provided is insufficient, the Assessor must determine that the requirements are not met, and remove the property from the Valuation Roll, placing it instead in the Council Tax List from the beginning of the financial year in which the audit information was requested."

The deadline

The law (in force 1 April 2026) says (The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2026 (SSI 2026/72)). Read 25 October 2026.

• "Subject to paragraph (4), any evidence must be sent to the assessor before 27 May in the financial year immediately following the financial year to which the evidence relates."
• "If evidence is requested by the assessor after the end of the financial year to which it relates, the evidence must be provided before the end of the period of 56 days beginning with the day on which the request is sent."
• "It is for the assessor to decide whether the evidence confirms that either or both of the requirements in heads (i) and (ii) of paragraph 2(b) of schedule 2 are met."