Self‑catering properties are assessed using government rules on availability and actual letting.
How business rates eligibility is decided
The Valuation Office Agency (VOA) maintains the Council Tax and business rates lists. We use these lists to decide whether your property should be charged Council Tax or business rates.
The government sets the rules for when a self-catering property can be assessed for business rates and the VOA applies these rules when making its decision.
Other local policies can affect what you pay. For example, if your property is a second home, you may be charged a Council Tax premium.
Eligibility is based on how the property was used during the previous letting period.
Eligibility rules
To be assessed for business rates in England, your property must:
- be available to let commercially, with the intention of making a profit, for at least 140 days in the previous year and the current year
- have been actually let commercially for at least 70 days in the previous 12 months
New holiday lets will be charged Council Tax until they meet these rules.
If you are close to meeting the criteria, wait until you have fully met them before contacting the VOA.
How the VOA assesses properties
The VOA keeps its lists up to date by:
- reviewing information you provide when your circumstances change
- issuing periodic requests for information during business rates revaluations
You should tell the VOA when:
- your property now meets the business rates rules
- you have bought a property that qualifies for business rates and it now meets the criteria
If your property becomes someone's main home, including your own, you need to let us know. We will update our records and notify the VOA where needed.
If your property is still listed for Council Tax
Your property will stay in the Council Tax list until the VOA confirms that it meets the business rates rules.
While the VOA is assessing your property:
- continue paying Council Tax as billed
- wait for confirmation before stopping payments
Any overpaid Council Tax will be refunded once the VOA updates the listing.
Guidance and how to apply
For information on the eligibility rules and how to report changes, visit Apply for business rates for a self-catering property in England on GOV.UK
To report changes to the VOA, visit Business rates valuation account: sign in or set up on GOV.UK
Telephone: 03000 501 501