Self-Catering Accommodation Annual Return
As Assessor for Fife Council I am responsible for maintaining the Valuation Roll and Council Tax List in Fife.
In order to ensure that both the Valuation Roll and Council Tax List are being maintained as accurately as possible, questionnaires are being issued on an annual basis to the owners/occupiers of self-catering units in my area.
The information provided in the form/questionnaire will assist me in determining whether the property is correctly entered in the Valuation Roll as a self-catering unit.
If I am not satisfied that the property is being used as a self-catering unit in terms of the existing legislation (the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992), consideration will be given as to whether the subject should be transferred to the Council Tax List.
Please complete the online return below within fourteen days of the date of the original letter. If the form is not returned then I may assume the property is no longer being operated as a self-catering until and will therefore return it to the Council Tax List.
I trust this explains the position and look forward to hearing from you in due course. If, however you have any query regarding this form, please do not hesitate to contact my office on the telephone number provided.
Assessor for Fife Council