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Self-Catering Properties - a change from 1 April 2023

New Eligibility Rules (England)

From 1 April 2023 a self-catering property will be considered rateable as a business property if:

  • It is available for letting commercially, for short periods, with the intention of making a profit. These short periods must total 140 or more days in the previous and the current year.
  • The property has actually been let commercially for 70 or more days in the previous 12 months.

How you will be contacted

The Valuation Office Agency will be contacting ratepayers from 24 October 2022 to advise you about the new eligibility rules. 

A mailing will be sent to those currently on the rating list as a self-catering property.

From 1 April 2023 the Valuation Office Agency will contact owners in England by writing to their rates billing addresses in order to confirm their eligibility.

If you are not contacted directly, you may wish to contact the Valuation Office Agency directly, and submit the appropriate application.

Further Information

To find out more, property owners can go to GOV.UK and search 'VOA business rates self-catering properties'. 

There are a number of reliefs available to assist businesses, including the Small Business Rates Relief Scheme (SBRR).

Visit our information on reliefs on our business web pages.

Frequently Asked Questions

+ When will the new eligibility rules come in?

The new eligibility rules will be effective from 1 April 2023.

+ Will the new eligibility rules apply retrospectively?

The new eligibility rules will take effect from 1 April 2023. However, the Valuation Office Agency will look at Information about a property's letting during the 2022/23 operating year to assess whether the new eligibility rules have been met.If a property does not meet the new eligibility rules for the 2022/23 operating year, the property will be moved out of Business Rates and into the Council Tax Valuation list from 1 April 2023.

Information for Valuation and Band Charges for Council Tax properties are found on Ashford Borough Council's website.

+ Will the new eligibility rules apply to new holiday lets?

They will apply equally to all self-catering properties across England and Wales. New holiday lets will be liable for Council Tax each day until the property meets the eligibility rules.

+ What do I need to do?

Property owners do not need to tell the Valuation Office Agency anything now. A valuation officer will ask for this information in the 'Request for Information' form, which will be sent to property owners at a later date. The Valuation Office Agency will consider whether they meet the new rules on the actual lettings for their property in 2022/23.