Holiday let changes 2023
The rules for business rates on self-catering properties (holiday lets) changed on 1 April 2023.
From April 2023, new eligibility rules for business rates apply to self-catering properties.
If you do not meet these rules, your property will become eligible for paying Council Tax.
If your property is in England, it will be rated as a self-catering property and valued for business rates if it is both:
- available to let for short periods for at least 140 days in total over the current and previous tax years
- actually let for at least 70 days in the last 12 months
More information can be found at the links below:
https://www.gov.uk/introduction-to-business-rates/self-catering-and-holiday-let-accommodation
https://www.gov.uk/government/news/changes-to-business-rates-rules-for-self-catering-properties