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Changes to Council Tax and Non-Domestic rates - self catering properties

As of 1 April 2022, new regulations have come into effect that may affect how some self-catering properties are billed for non-domestic rates and council tax.

What’s changed?

Under the new regulations introduced by The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2021, self-catering properties must meet stricter criteria to be classified as non-domestic for rate purposes. Specifically, properties must be let for a minimum of 70 days in the financial year and be available for letting for an additional 70 days, 140 days in total.

Properties that do not meet these criteria have been moved from the Non-Domestic Rates (NDR) Valuation Roll to the Council Tax List by the Assessor at Dunbartonshire and ߣsirÊÓƵ and Bute Valuation Joint Board (DAB-VJB). The assessor will have contacted you about this change. The change means that these properties will now be subject to Council Tax instead of Non-Domestic Rates.

Our Frequently Asked Questions section below provides answers for some questions you may have about this change, and how it will affect you if your self-catering property is changing from Non-Domestic Rates to Council Tax. All properties affected by these changes will be contacted directly to let them know about the change.

What Does This Mean for You?

  • Council Tax Liability: If your property has been reassessed, you will now be liable for Council Tax. This change will result in additional Council Tax charges, with backdated billing from 1 April 2022. You will receive three new bills as follows;
    • 1 April 2022 to 31 March 2023,
    • 1 April 2023 to 31 March 2024 and 
    • 1 April 2024 to 31 March 2025.
  • Commercial Waste ߣsirÊÓƵ: If your property was previously on a commercial waste agreement, you will need to adjust your waste services. Our team will assist in transferring your account to the appropriate Council Tax arrangements. You can contact the team on commercial.refuse@argyll-bute.gov.uk or by calling 01546 605514 during office hours. 
  • Water Charges: If you have been billed for water and sewerage through Business Stream, you may be eligible for a refund if your property has been reassigned to Council Tax. Please call business stream on 0330 123 2000 to discuss this matter or email customerenquiries@business-stream.co.uk.

Frequently Asked Questions (FAQs)

1. Why has my property been moved from Non-Domestic Rates to Council Tax?

The new regulations require self-catering properties to meet stricter criteria to qualify as non-domestic. If your property does not meet these criteria—specifically, being let for a minimum of 70 days and available for an additional 70 days—it will be moved to the Council Tax List.

2. What should I do if I believe my property meets the criteria for Non-Domestic Rates?

If you believe your property should remain on the Non-Domestic Rates Valuation Roll, you can submit a declaration form to provide evidence that your property meets the requirements. Please contact the Assessor at Dunbartonshire and ߣsirÊÓƵ and Bute Valuation Joint Board (DABVJB) for further instructions please see details 

3. How will this change affect my Council Tax bill?

You will receive a Council Tax bill instead of an NDR bill. This may result in increased charges compared to your previous NDR rates. The Council Tax will be backdated to 1 April 2022. For detailed information about your new bill, please refer to the communication sent by our office or contact us directly.

4. What should I do if I can't afford to pay the new Council Tax?

If you're unable to pay your Council Tax, please contact us as soon as possible. We’re here to help and can work with you to set up a suitable payment arrangement. Although Council Tax for previous years is typically billed in a single instalment, we understand that circumstances can be challenging. We’re willing to offer manual instalments to give you more time to pay, but you'll need to discuss this with us in advance. To explore your options, please call us at 01546 605511.

It’s important to reach out to us before your payment is due. If we don’t hear from you and your bill remains unpaid, your account may enter our standard recovery cycle. This could result in additional charges and increase your overall debt, which we want to help you avoid. Please contact us so we can work together on a solution.

5. What happens to my commercial waste agreement?

If your property’s classification has changed, you will need to adjust your waste services. You will have the option to continue with a commercial waste agreement or switch to Council Tax-based waste services. Our team will assist you in making this transition and calculating any refunds for overpaid commercial waste charges.

6. What bin services am I eligible for under council tax? 

A1 green 240ltr (approx. 3 black bags) for general waste uplifted every 3 weeks and 1 blue 240ltr recycle bin every two weeks.

7. Can I continue with my commercial waste agreement AND a domestic service? 

Yes, of course you can.  If you require any assistance or guidance on your options, contact us at commercial.refuse@argyll-bute.gov.uk and we will call you back to go over your options with you.

8. I paid for my grey commercial waste bin; can I get a refund?

No, the grey bin is your property and we do not offer refunds or buy back options. 

9.  Can I use my grey bin now I am paying council tax for the property?

Not unless you are paying a commercial waste agreement for the use of this bin.  You must only use 1 green 240ltr general waste bin and 1 blue 240ltr recycle bin whilst paying council tax.  You must NOT use any other bins unless you are paying for these to be serviced or you qualify for additional bins, see question 10 below.

10. Where can I get a green 240ltr general waste domestic bin and / or a blue 240ltr recycle bin if I need one? (remember you can only have ONE of each under your council tax payments)

Contact our customer service centre on 01546 605514 during office hours and the team will be happy to assist you with this.

11. How do I qualify for additional / extra domestic bins under council tax?

There are two qualifying criteria (1) more than 5 family members living in one household (2) having a disability where extra waste is generated.  Contact our customer service centre on 01546 605514 and our team will be happy to advise you on this.  

12. What if I need more than 1 green 240ltr general waste bin uplifted every 3 weeks and / or more than 1 blue 240ltr recycle bin uplifted every fortnight?

Contact our commercial waste team at commercial.refuse@argyll-bute.gov.uk provide your contact details and they will call you back to assist with this.

13. If I have a seasonal service for my commercial waste, can I continue with this?

Yes, of course you can but remember, your council tax covers you for one green 240ltr bin for general waste uplifted every 3 weeks and one blue 240ltr recycle bin uplifted every 2 weeks.  The price you pay for this is included in your council tax bill so there is no financial benefit, it costs you the same whether it’s annual service or seasonal.  If you are in any doubt, contact our commercial waste team at commercial.refuse@argyll-bute.gov.uk and we will be happy to help explain your options.

14. Will I be due a refund for my commercial waste paid already?

A refund may be due to you, contact us at commercial.refuse@argyll-bute.gov.uk and we will call you back to review your commercial waste account and advise.  Should a refund be due, this will be offset against any outstanding council tax bill.

15. Can I decide to return to commercial waste services in the future?

Yes, of course.  If you require any assistance or guidance on your options, contact us at commercial.refuse@argyll-bute.gov.uk and we will call you back to go over your options with you.

16. I want to keep my weekly general waste uplift schedule; can I do this?

No, not under domestic council tax payments, this covers you for a 3 weekly uplift for general waste.  Recycling service fortnightly will not change.  If you do want to continue weekly, you can contact us at commercial.refuse@argyll-bute.gov.uk and our team will explain the options you have.

17. How will my water charges be affected?

Since your property is now classified under Council Tax, any water charges previously paid to Business Stream should be refunded. This is because Council Tax includes water and sewerage charges. Please check with Business Stream for the refund process on 0330 123 2000 or email customerenquiries@business-stream.co.uk .

18. How can I get more information or assistance?

For more information or assistance regarding these changes, please contact our customer service team. We are here to help with any questions you may have about your new Council Tax bill, waste services, or water charges.

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