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
- how many nights it was actually let
You must apply to the Valuation Office (VO) if your property meets the criteria for business rates. The 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
Your property will be valued for business rates as self-catering accommodation if all the following apply:
- you’re letting it for short periods commercially for 28 nights or less
- it was available to let for short periods commercially for at least 140 nights in the last 12 months
- it was actually let for at least 70 nights in the last 12 months
- you plan to make it available to let 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 valued for business rates as self-catering accommodation if all the following apply:
- you’re letting it for short periods commercially for 28 nights or less
- 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
- you plan to make it available to let for at least 252 nights in the next 12 months
If your property was not let for 182 nights in the last 12 months
You might still be eligible for business rates if your property was not let for 182 nights in the last 12 months.
If the 12-month letting period you’re reporting on ends on or after 1 April 2026, you can use the average number of nights your property was let over the previous 24 or 36 months. This may bring your property within the requirement to be let for 182 nights.
You’ll need to work out the average number of nights your property was let and provide details of the nights let during that period when you apply for business rates.
If you’ve donated lettable nights to a registered charity
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.
Apply for business rates
If your property meets the criteria, you’ll need to apply for business rates 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.