Self-Catering and Holiday let accommodation
Whether you pay business rates will depend on how many nights your property is available to let each year and how many nights it was actually let.
Properties in England will be rated as a self-catering accommodation and valued for business rates if it's both:
- Available to let for short periods for at least 140 nights in total, over the current and previous tax years.
- Actually let for at least 70 nights in the last 12 months.
Guest Houses and Bed and Breakfast Accommodation
Business rates also generally apply to bed and breakfast establishments unless:
- The business does not intend to offer short-stay accommodation to more than six people simultaneously and
- You occupy part of the property as your only or main home and letting rooms are subsidiary to use of the rest of the house as your home.
Valuation Office Agency
The Valuation Office Agency (VOA) assesses the rateable value of all business and non-domestic property in England and Wales. For specific information about holiday lets and bed and breakfast accommodation go to GOV.UK - Business Rates - Self-catering and holiday lets accommodation or contact the Valuation Office Agency (VOA) directly: GOV.UK - Contact VOA.
Calculating the rateable value is complex and is based on the property type, size, location and number of people it can sleep. If you want to check the rateable value of your property you can visit the VOA website.
Your local council uses the rateable value to calculate the business rates you pay. If you have any questions about paying your business rates you can contact us by using our general enquiry form for your local council: