How many self-catering accommodation operators have been removed from the non-domestic rates register in each of the last five years.

The maintenance of the valuation roll, including the collection of evidence, valuation of properties, and decisions on the removal of properties, are the responsibility of the independent Scottish Assessors, in accordance with the legislative framework established by the Scottish Government.Table 1 shows the number of self-catering properties removed from the non-domestic rates valuation roll since 2020-2021, by the financial year from which the decision was made effective. The Scottish Government does not have information relating to how many operators were the ratepayers for these subjects.Decisions to remove a property from the valuation roll are generally retrospective, and the financial year from which a property is retrospectively removed from the valuation roll may precede the year in which this decision is made.This table may also include some properties which were later reinstated to the valuation roll, and may count them more than once, for example if a property was removed, re-added, and removed again.Figures are rounded to the nearest 10.Table 1: Self-catering properties removed from the valuation roll, by year for which the deletion was effectiveYear effectiveProperties removed from the valuation roll2020-20211,3702021-20221,2502022-20231,5402023-20243,8102024-2025570