Self-catering holiday accommodation pays non-domestic rates instead of Council Tax if it is not anyone's only or main home, is let commercially to make a profit, and in the financial year from 1 April to 31 March is available to let for 140 nights or more and actually let for 70 nights or more.
You must prove this to the assessor each year, usually by 26 May after the financial year ends, by completing a self-catering declaration on the Scottish Assessors Association website. If you do not, the property goes on the Council Tax list for that year.
Non-domestic rates for short-term lets (opens in a new tab)
The 140 and 70 night tests and the evidence the assessor needs.