Hi
I replied onto another post. Thought it may be useful? Maybe the Fifers have had Rates bills?
Huts are non-domestic (ie everything else) and there is a guidance note on valuation. A new 30m2 hut in a decent location but without WC etc could end up with a rateable value around 800.
Holiday Huts Huts Sheds Bothies etc (saa.gov.uk)
Everything has a price...
2023 Practice Notes – Scottish Assessors (saa.gov.uk)
Set it up as a business and claim rates relief (SBRR).
Mark