Closed consultation

Business rates treatment of self-catering accommodation

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This consultation seeks views on the council tax and business rates treatment of holiday lets.

This consultation ran from

Consultation description

The consultation paper considers options to strengthen the criteria for holiday lets to be liable for business rates, and therefore potentially at a financial advantage due to the small business rate relief scheme.

It will be of particular interest to owners of holiday lets, trade representatives of the self-catering and tourism industry and local authorities.


Business rates treatment of self-catering accommodation

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Published 7 November 2018