GuideCouncil Tax FAQs

Show all parts of this guide

20. Self-catering accommodation and holiday lets

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

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

The Valuation Office (VO) will work out the rateable value of your property based on its type, size, location, quality and how much income you're likely to make from letting it.

To tell the VO of a change to your property or, if you disagree with the valuation, please complete the online form of return or telephone 03000 501 501. 

Government guidance is available in the business rates section of their website.

Please continue to pay your Council Tax as billed whilst waiting for the VO to make a decision.