Business rates
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 (VO) 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
In addition, you must be planning to make your property available for short periods commercially for at least 140 nights in the next 12 months.
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
Your property will be rated as a self-catering property and valued for business rates if you’re letting it for short periods commercially for 28 nights or less. All the following must also apply:
- it was available to let for at least 252 nights in the last 12 months
- it was actually let for at least 182 nights in the last 12 months or an average of 182 nights a year over the last 24 or 36 months
- you plan to make it available to let for at least 252 nights in the next 12 months
You can include up to 14 nights a year that you donate to a registered charity on or after 1 April 2026. You can count these nights towards the:
- 252 nights you made your property available to let
- 182 nights you actually let your property
Check if you’re eligible for small business rates relief in Wales.
Tell the VO 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 VO by filling in a form.
There are different forms for:
After you start paying business rates, you’ll be sent a form each year to confirm you still meet the criteria. If you do not, you’ll be moved from business rates to Council Tax.