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

The Valuation Office Agency (VOA) is 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 it meets the following criteria

• it was available to let for short periods commercially for at least 140 nights over the last 12 months
• it was actually let for at least 70 nights
• it will be available to let for short periods commercially for at least 140 nights within the next 12 months

When calculating the nights your property was available to let or actually let, you cannot include:

• nights that your property was closed for repair or refurbishment
• nights that the site where the property is located was closed
• nights you were using the property privately, including letting it to friends or family for a discounted rate
• future bookings that have not happened yet

Stays over 28 nights are not classed as short-term lets. You cannot count them as nights your property was let. You can count them as nights your property was available, but only if the property could have been booked for 28 nights or less.

How to switch from council tax to 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 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 VOA webpage, which provides further instructions.

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

Application for business rates for self-catering properties - gov.uk