Business rates or council tax for a holiday let: how did yours end up classified?

HostStack Team · Team discussion starter

HostStack editorial — general discussion only, not tax or legal advice.

In England, since April 2023 a self-catering property is generally assessed for business rates only if it was available to let for at least 140 days and actually let for at least 70 days in the previous year, and is intended to be available for 140 days in the coming year. Otherwise it is usually liable for council tax, which may include second-home premiums set by the local council.

Wales and Scotland have different thresholds and evidence requirements, and Northern Ireland has its own rating system. Small business rates relief may apply in some cases.

If you share your experience, please say which nation you are in. Has anyone been asked for evidence of letting days, and what did you provide?