Apply for business rates for a self-catering property in Wales
Check the criteria and fill in this form to apply for business rates on a self-catering holiday let in Wales.
Applies to Wales
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:
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your property was available to let commercially (with the intention of making a profit) for at least 252 nights within a 12 month period
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your property was actually let commercially for at least 182 nights within the same 12 month period
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you intend to make it available to let commercially for at least 252 nights in the following 12 months
Your property may be moved from business rates to Council Tax if it stops meeting the criteria.
If your property was not let for 182 nights in the last 12 months
If your property was not let for at least 182 nights in the last 12 months, you may be able to meet the criteria by taking an average of nights let across one or both of the following:
- multiple years
- multiple properties
If you own multiple self-catering holiday lets in the same location or very near each other, you can use the average number of nights let across those properties.
From 1 April 2026, you can use the average number of nights you let your property over the previous 24 or 36 months.
The average must be at least 182 nights let in each 12 month period.
Nights you can include
You can include all nights your property was:
- available to let commercially for stays of 28 nights or less
- actually let commercially for stays of 28 nights or less
From 1 April 2026 you can also include up to 14 nights per year where you have donated the use of the property to a registered charity.
Nights you cannot 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 182 nights your property must be let
- those nights can count towards the 252 nights your property must be available to let, but only if the property could have been booked for 28 nights or less
You cannot include nights you donated the use of the property to a registered charity before 1 April 2026.
How to fill in the form
You can fill in the form on-screen or print the form and fill it in.
If you are averaging your nights let across multiple years or multiple properties, use 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@voa.gov.uk using the subject heading ‘Self-catering application — Wales’.
If you prefer, you can send the completed form by post to:
Valuation Officer
Wycliffe House
Green Lane
Durham
DH1 3UW