Business rates

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Self-catering and holiday let accommodation

Whether you pay business rates will depend on how many nights your property is available to let each year and how many nights it was actually let.

The Valuation Office Agency (VOA) will work out the rateable value of your property based on its type, size, location, quality and how much income you’re likely to make from letting it.

There are different rules if your property is in Scotland or if your property is in Northern Ireland.

If your property is in England

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 only let one property in England and its rateable value is less than £15,000, you may be eligible for small business rate relief.

If your property is in Wales

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 252 nights in total
  • it was actually let for at least 182 nights

Check if you’re eligible for small business rates relief in Wales.

Tell the VOA you’re eligible to pay business rates

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 filling in a form.

Fill in this form if your property is either:  

  • currently valued as domestic 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

How to fill in the form

There are different forms for: 

View a printable version of the whole guide

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