Self-catering and holiday let accommodation
This property shall be rated as self-catering property and valued for business rates if over the last 12 months both the following are true:
- it was available to let for short periods commercially for at least 140 nights in total
- it was actually let for at least 70 nights
If you currently pay Council Tax on your self-catering property, but it has met the criteria above, you can tell the Valuation Office using their contact form.