The way holiday lets are rated will be changing from 1 April 2023.

Any property that is used for commercial purposes may need to be rated for non domestic rates (Business Rates) depending on the exact nature of its usage.

Rules from 1 April 2023

If your property is in England, it will be rated as a self-catering property and valued for business rates if it’s both:

• available to let for short periods for at least 140 days in total over the current and previous tax years and
• actually let for at least 70 days in the last 12 months

Evidence required

In order to get the holiday let or cottage assessed with a rateable value you will need to provide the following evidence to the Valuation Office:

• Proof it is available to let for atleast 140 days or more per financial year
• Proof it has actually been let for at least 70 days in the last 12 months - eg receipts, booking slips
• Proof that is advertised for use as a holiday let - eg website page/advert
• Proof of planning permission if needed  - please check with our Planning Team

Rules up to 31 March 2023

If your property is in England and available to let for short periods for at least 140 days per year, it will be rated as a self-catering property and valued for business rates.

Evidence required

In order to get the holiday let or cottage assessed with a rateable value you will need to send the following evidence to the Valuation Office:

• Proof it is available to let for atleast 140 days or more per financial year
• Proof that is advertised for use as a holiday let
• Proof of planning permission if needed  - please check with our Planning Team

I think my property meets the criteria to be listed as a holiday let

Where a customer believes they meet the criteria to be considered as a holiday let they must complete this form on the Gov.uk website. Self catering holiday home form.

If the Valuation Office considers a property meets the criteria to be a holiday let it will give it a business rates ratable value.

If the property does not meet the eligibity criteria it will be given a Council Tax band. 

My property is currently listed under business rates as a holiday let, but it is now someones sole or main residence or no longer meets the criteria of a holiday let.

If you wish to change your holiday let back to a domestic property you will need to report it as a check and challenge. 

More information

The council is not able to get involved with disputes with a properties banding or rateable value. If you dont agree with a decision the Valuation Office has made you will need to contact them directly.

You can find more information on the Valuation Office website or via telephone 03000 501501