Guidance

VO BR25 compliance check for self-catering lets in Wales

Fill in form VO BR25 if the Valuation Office Agency (VOA) has asked you to confirm information about a self-catering holiday let in Wales.

Applies to Wales

Documents

VO BR25: compliance for self-catering holiday homes in Wales (English language)

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VO BR25: compliance for self-catering holiday homes in Wales (Welsh language)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Form VO BR25 is sent to customers once a year to check information for self-catering holiday lets in Wales. The VOA uses this information to confirm that lets are still eligible to pay business rates.

Not all customers are asked to fill in this form each year. You must only fill in this form if the VOA has asked you to. Your property may be moved from Business Rates to Council Tax if you do not return this form.

Why your information is important

Rateable values are based on what the annual rent for a property would have been at a fixed valuation date. The VOA uses the information you provide on this form to make sure that the assessment of rateable values is correct. Local authorities use rateable values to calculate business rate bills.

You must return this form within 56 days of the day you receive it. If you do not return this form within 56 days you will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act 1988.

View the complete list of VOA rental request forms.

Where to send this form

Attach the completed form to an email. Send it to selfcatering@voa.gov.uk using the subject heading ‘Completed self-catering form of return’.

If you prefer, you can send the completed form by post to:

Valuation Officer 
Wycliffe House 
Green Lane 
Durham 
DH1 3UW

Updates to this page

Published 10 July 2025

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