Insights
Practical writing on the tax, VAT, MTD, rating and compliance questions that come up on short-term let and holiday let portfolios — with the primary sources cited, and dated so you can see when we wrote it.
Can booking commissions and agency fees be deducted before the 5% is applied? Edinburgh's guide and VisitScotland's national guidance answer differently. For providers it changes every return; for the Council it could change receipts by millions.
By STL Accounting and Finance
Read the full analysis →Edinburgh's levy is live; four more councils are approved for 2027; Highland is consulting on a fixed-rate scheme. This piece covers the calculation for each approved scheme, the VAT position, and the records you need to keep for the initial-transaction rule.
The 2026 revaluation has moved most Scottish self-catering rateable values, and the reliefs and premiums that sit either side of the bill have changed too. Rating classification is not a choice between two prices — it turns on the facts of the property. This is how to check where you stand on the 2026 list.