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

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 252 nights within a 12 month period

your property was actually let commercially for at least 182 nights within the same 12 month period

you intend to make it available to let commercially for at least 252 nights in the following 12 months

Your property may be moved from business rates to Council Tax if it stops meeting the criteria.

If your property was not let for 182 nights in the last 12 months

If your property was not let for at least 182 nights in the last 12 months, you may be able to meet the criteria by taking an average of nights let across one or both of the following:

If you own multiple self-catering holiday lets in the same location or very near each other, you can use the average number of nights let across those properties.

From 1 April 2026, you can use the average number of nights you let your property over the previous 24 or 36 months.

The average must be at least 182 nights let in each 12 month period.

You can include all nights your property was:

From 1 April 2026 you can also include up to 14 nights per year where you have donated the use of the property to a registered charity.

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