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Business rates guide

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9. Self Catering Holiday Lets

How your self-catering 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.

The Valuation Office Agency (VOA) are responsible for deciding if a self catering holiday let property qualifies for business rates.

It will be rated as a self-catering property and valued for business rates if over the last 12 months both the following were true: 

  • it was available to let for short periods commercially for at least 140 nights in total
  • it was actually let for at least 70 nights

If you’re currently paying Council Tax on your self-catering property but it has met the criteria for business rates, you can tell the VOA by completing their form.

Fill out the form using the link below if your property is either:

  • currently valued as domestic (Council Tax) but is now eligible for business rates 
  • a new self-catering property that has met the criteria over the last 12 months and is eligible for business rates

The link takes you to the relevant Valuation Office Agency webpage, which provides further instructions.

Any council tax charges must continue to be paid in the meantime.

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More info about the journey

You can complete the form digitally; you must then save it and then attach it to an email to specialist.rating@voa.gov.uk

You will need to have details of the self catering holiday let property to hand, including the date periods that the property has been available for and has been actually let out for in the last 12 months.