Consultation outcome

Business rates treatment of self-catering accommodation

From:
Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government
Published
7 November 2018
Last updated
14 January 2022 — See all updates

Applies to England

This consultation has concluded

Download the full outcome

Business rates treatment of self-catering accommodation: summary of consultation responses and government response

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Detail of outcome

A summary of consultation responses and the government’s response.

This document provides further detail on how the rules will be strengthened with the new regulations taking effect from 1 April 2023.

Original consultation

Summary

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

This consultation ran from
to

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.

Documents

Business rates treatment of self-catering accommodation

Ref: ISBN 978-1-4098-5350-3

PDF, 331 KB, 11 pages

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Published 7 November 2018
Last updated 14 January 2022 + show all updates

  1. Added summary of consultation responses and the government’s response.

  2. First published.