Self-catering and holiday let accommodation

Properties used for self-catering are assessed as either liable for business rates, or council tax. The criteria for determining which payment is appropriate changed in April 2023. The assessment is completed by the Valuation Office Agency (VOA), not the council. To do this, the VOA considers the availability and actual letting arrangements.

Properties are rated as self-catering and valued for business rates if over the last 12 months it was:

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

Plus you must be planning to make your property available for short periods commercially for at least 140 nights in the next 12 months.

For properties with a rateable value less than £15,000 small business rates may be available.

You can find more information about self-catering and holiday let accommodation on the GOV.UK website.

This page was last updated on 28 January 2026