Self-Catering Properties
Holiday cottage/let/self-catering property need to meet certain criteria to be brought into the business rates list from the council tax list
Until 31st March 2023 a self-catering property must be available to let for short periods for at least 140 days per year and let for at least 70 days per year to be put into the business rates list.
On 1st April 2023 the criteria will change. Self-catering property must be available to let for short periods for at least 252 days in total over the current and previous tax years and let for at least 182 days in the last 12 months before it will be brought into the business rates list.
From 1 April 2026, if a property has not been commercially let for 182 days in the past year, an average of the days it was let over two of the past three years can be used instead. This helps businesses that usually meet the 182-day target but may fall short occasionally, for example due to low demand or last-minute cancellations.
If your property does meet the criteria, you will need to contact the Valuation Office to have it brought into the business rates list
Contact the Valuation Office Agency (VOA)