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Holiday Let Changes 2023

As part of the Revaluation taking place for Business Rates in 2023 the qualifying criteria for Self-catering and holiday let accommodation is changing.

The Valuation Office Agency (VOA) will be sending letters to all existing Self-catering and holiday let accommodation advising of the changes to be made.  At a later date the VOA will send a Request for Information.

From 1 April 2023 in order to appear in Business Rates List your Self-catering and holiday let accommodation must be (all of the following):

  • available for letting commercially (with a view to making a profit) for short periods. These short periods must total 140 days or more in the previous and current year.
  • in the current year actually let commercially for 70 days or more in the previous 12 months.

If the evidence provided does not meet the new criteria the property will be banded as a Council Tax property and charged as such.

To find out more visit the GOV.UK self-catering and holiday let accommodation link.

The new eligibility rules will take effect from 1 April 2023 however information will be requested about a property's letting during the 2022/23 operating year to assess whether the new eligibility rules have been met.  If a property does not meet the new eligibility rules for the 2022/23 operating year then the property will be moved out of Business Rates and into the Council Tax Valuation list from 1 April 2023.

New Self-catering and holiday let accommodation will be liable for Council Tax each day until the property meets the eligibility rules.

What do I need to do?

Property owners do not need to tell the VOA anything now.  A valuation officer will ask for this information in the 'Request for Information' form, which will be sent to property owners at a later date.