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Holiday let changes 2023

The rules for business rates on self-catering properties (holiday lets) changed on 1 April 2023.

From April 2023, new eligibility rules for business rates apply to self-catering properties.

If you do not meet these rules, your property will become eligible for paying Council Tax.

If your property is in England, it will be rated as a self-catering property and valued for business rates if it is both:

  • available to let for short periods for at least 140 days in total over the current and previous tax years
  • actually let for at least 70 days in the last 12 months

More information can be found at the links below: