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Business rates guide

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9. Holiday Lets

How your holiday let property is rated depends upon how many days it is available to let and how many days it has actually been let for.

From 1st April 2023 to be eligible for business rates a holiday let must have been advertised as available to let for at least 140 days of the past year and also have been actually let for 70 days. This must be evidenced if the property is to transfer from being rated for council tax into business rates.

If evidence of meeting the criteria cannot be shown the property will remain in domestic rates and chargeable for council tax.

To apply for a property to be business rated, please complete the online application.

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Evidence of property being advertised as available to let for 140 days in the previous year.

Evidence of the property being let for at least 70 days in the previous year.