Self-catering holiday properties

From April 2023, new eligibility rules have applied to properties being used as self-catering holiday accommodation.  For full details, please visit GOV.UK's website.   If the Valuation Office Agency decide you don't meet these new rules, your property will become eligible for paying Council Tax.

When you do meet the new rules, or if you start using your property for commercial holiday accommodation for the first time, you can ask the Valuation Office Agency to delete the property from the Council Tax list.  If the Valuation Office Agency decide that you meet their relevant criteria, it means you will  be liable to pay Business Rates instead of Council Tax.

Please complete the Council Tax Proposal Form indicating the property is being used as a business and email the form to the Valuation Office Agency at ctinbox@voa.gov.uk

The Valuation Office Agency will ask you to complete a questionnaire so they can check if the criteria to be assessed for business rates has been met.  This is available at Holiday Let Questionnaire.   We would suggest you complete this form and e-mail it to specialist.rating@voa.gov.uk.

Until such time as the Valuation Office Agency make any changes, you must continue to pay the Council Tax.