Holiday Let changes 2023

As part of the 2023 Business Rates Revaluation the qualifying criteria for Self-catering and holiday let accommodation has changed.

Legislative changes from 1 April 2023 has resulted in a change to how we handle commercially let self-catering accommodation: http://www.gov.uk/government/news/changes-to-business-rates-rules-for-self-catering-properties

Self catering and holiday let accommodation must meet the following eligibility criteria before the Valuation Office Agency (VOA) will consider transferring the property from Council Tax to Business Rates:

In the previous 12 months (looking back) the property must have been:

•            Used commercially as self-catering accommodation, for short periods

•            available for letting for at least 140 days; AND

•            let for 70 days or more

In the next 12 months (looking forward) must be available to let for at least 140 days.

Once you believe your holiday let has met the criteria you must tell the VOA directly about the change of use.  You can do this by challenging your Council Tax band:  https://www.gov.uk/challenge-council-tax-band/how-to-challenge 

The VOA will require you to provide evidence that your holiday let has been, and continues to be available to let for at least 140 days and has actually been let for 70 days or more.

Until the VOA agree to transfer the property to Business Rates your Council Tax charge remains due and payable.