Apply for business rates for a self-catering property in England

Imported from official source

October 08, 2025 13:09

To be eligible to claim business rates for a self-catering holiday let, you must meet all of the following criteria:

your property was available to let commercially (with the intention of making a profit) for at least 140 nights within a 12 month period

your property was actually let commercially for at least 70 nights within the same 12 month period

you intend to make your property available to let commercially for at least 140 nights in the following 12 months

When calculating the nights your property was available to let or actually let, you cannot include:

nights that your property was closed for repair or refurbishment

nights that the site where the property is located was closed

nights you were using the property privately, including letting it to friends or family for a discounted rate

future bookings that have not happened yet

those nights do not count towards the 70 nights your property must be let

those nights can count towards the 140 nights your property must be available to let, but only if the property could have been booked for 28 nights or less

If you own a property that contains 5 or more self-catering holiday lets

From 24 July 2026, if you own 5 or more self-catering holiday lets, they will be eligible for business rates if all of the following apply:

none of them are used as anyone’s sole or main residence

you intend to make each self-catering holiday let available to let for at least 140 days over the next 12 months

Your properties do not need to have been:

Self-catering holiday lets and other business properties

If your self-catering holiday let shares land with a business property that is used for a different purpose, it will be eligible for business rates if:

both businesses are operated by the same person or business

the self-catering holiday let is not used as a sole or main residence

you intend to make your self-catering holiday let available to let for at least 140 days over the next 12 months

Your self-catering holiday let does not need to have been:

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/apply-for-business-rates-for-a-self-catering-property-in-england

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Provenance

Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: September 29, 2026 11:00
Versions: 1 recorded
Identity: https://www.gov.uk/guidance/apply-for-business-rates-for-a-self-catering-property-in-en...