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Self-Catering Evidence – Audit 2024-25
The Scottish Government has legislated for an additional window of opportunity for self-catering operators to provide evidence in respect of the classification of self-catering property for the financial year 2024-25. The additional window runs from 1st April 2026-30th April 2026 (inclusive). More information on self-catering accommodation can be found at: https://www.saa.gov.uk/non-domestic-valuation/self-catering/
2026 Valuation Roll
The 2026 Valuation Roll came into force on 1st April 2026.
Valuations can be searched using the ‘To search for a Rateable value’ option above.
2026 Valuation Roll entries can be challenged using the statutory proposals procedure. Please see the following link for more information on proposals. The deadline for making a proposal against a 2026 Revaluation entry is 31st July 2026.
Issue of Self Catering Unit Letters
The Assessor for Fife Council is issuing letters to occupiers of self-catering units which are entered on the Valuation Roll and where return of information has not been made for the financial year 2024-2025. The letter requests completion of a declaration and provision of associated evidence for 1st April 2024 to 31st March 2025.
If you have received a self-catering letter, please complete the declaration, and return the required information within 56 days of the date of the letter as failure to do so will result in the self-catering unit being deleted from the Valuation Roll and entered on the Council Tax Valuation List.
Assessor Information Notices- Rental Information
During week commencing 13th January 2025, Fife Assessor issued Assessor Information Notices to ingather rental information. This rental information is essential for Revaluation 2026.
To avoid a civil penalty notice, information should be returned to Fife Assessor within 28 days.
Assessor Information Notices – Licensed Premises and Hotels
In preparation for the 2026 revaluation , Fife Assessor has issued Assessor Information Notices to operators of Licensed Premises and Hotels.
The 2026 revaluation will come into force on 1st April 2026 and will be based on value levels around 1st April 2025. The Assessor is required to ingather relevant information now to ensure appropriate analysis and engagement can be carried out ahead of the next revaluation. To avoid a civil penalty being issued, information should be returned to the Assessor within 28 days.
