Apply for business rates for a self-catering property in England
Check the criteria and fill in this form to apply for business rates on a self-catering holiday let in England.
Applies to England
Check you can apply
To be eligible to claim business rates for a self-catering holiday let, you must meet all of the following criteria:
- your property was available to let commercially (with the intention of making a profit) for at least 140 nights within a 12 month period
- your property was actually let commercially for at least 70 nights within the same 12 month period
- you intend to make your property available to let commercially for at least 140 nights in the following 12 months
Nights you can include
When calculating the nights your property was available to let or actually let, you cannot include:
- nights that your property was closed for repair or refurbishment
- nights that the site where the property is located was closed
- nights you were using the property privately, including letting it to friends or family for a discounted rate
- future bookings that have not happened yet
If a stay lasts more than 28 nights:
- those nights do not count towards the 70 nights your property must be let
- those nights can count towards the 140 nights your property must be available to let, but only if the property could have been booked for 28 nights or less
If you own a property that contains 5 or more self-catering holiday lets
From 24 July 2026, if you own 5 or more self-catering holiday lets, they will be eligible for business rates if all of the following apply:
- they are part of the same property
- none of them are used as anyone’s sole or main residence
- you intend to make each self-catering holiday let available to let for at least 140 days over the next 12 months
Your properties do not need to have been:
- available to let for at least 140 days
- actually let for at least 70 days
Self-catering holiday lets and other business properties
If your self-catering holiday let shares land with a business property that is used for a different purpose, it will be eligible for business rates if:
- both businesses are operated by the same person or business
- the self-catering holiday let is not used as a sole or main residence
- you intend to make your self-catering holiday let available to let for at least 140 days over the next 12 months
Your self-catering holiday let does not need to have been:
- available to let for at least 140 days
- actually let for at least 70 days
Example
You own a pub and a cottage that share land. You let out the cottage for short term lets and intend to make it available to let for 140 days over the next 12 months. The cottage is eligible for business rates.
How to fill in the form
You can fill in the form on-screen or print the form and fill it in.
If you own 5 or more properties or your business property has multiple uses, fill in the ‘Further information or remarks’ section to let us know.
Fill in one form for each eligible self-catering property.
The form may not work if you try to open it in your internet browser. To open the form you need to:
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Download and save the form on your computer.
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Open it using the latest free version of Adobe Reader.
Where to send the form
Attach the completed form to an email. Send it to selfcatering@hmrc.gov.uk using the subject heading ‘Self-catering application — England’.
If you prefer, you can send the completed form by post to:
Valuation Officer
Wycliffe House
Green Lane
Durham
DH1 3UW