Holiday Lets, Airbnb and Self-Catering Accommodation

If you own a holiday let, Airbnb or self-catering accommodation, your property may be liable for either Council Tax or Business Rates. 

We cannot decide whether a property should be charged Council Tax or Business Rates. This decision is made by the Valuation Office Agency (VOA).

If you believe your property qualifies for Business Rates, you must apply directly to the VOA. 

You must continue to pay your bill, including any Council Tax premium, until the VOA confirms that the property has been transferred to the appropriate list.

Failure to pay charges whilst an application is being considered may result in recovery action being taken in the normal way.

Applying for Business Rates

To be assessed for Business Rates, a self-catering property must meet the government’s eligibility criteria.

The property must:

• be available to let commercially, with the intention of making a profit, for at least 140 nights during a 12 month period
• have actually been let commercially for at least 70 nights during the same 12 month period
• be intended to be available for commercial letting for at least 140 nights during the following 12 months

The VOA will require supporting evidence before making a decision.

New Holiday Lets

New holiday lets will normally remain liable for Council Tax until they have met the VOA’s qualifying criteria.

Simply advertising a property as a holiday let or listing it on websites such as Airbnb does not automatically qualify it for Business Rates.

If you believe your property meets the criteria, you should apply directly to the VOA for assessment.

After applying

Submitting an application to the VOA does not automatically move a property from Council Tax to Business Rates.

Until the VOA makes a decision:

• Council Tax or Business Rates remains payable as billed
• any applicable Council Tax premiums will continue to apply
• recovery action may continue where payments are not maintained
• we must continue to administer the account in accordance with legislation

Council Tax Premiums

If your property remains in the Council Tax list, it may be subject to any applicable Council Tax premiums, including the premium for second homes.

A property is not exempt from Council Tax premiums simply because it is advertised as a holiday let, is available for short-term letting, or because an application has been made to the VOA.

Premiums will continue to apply whilst the property remains in the Council Tax list unless a statutory exception applies.

If the VOA Changes the Listing

If the VOA determines that your property should be assessed for Business Rates, the council will update your account and issue revised bills where necessary.

Where the VOA backdates its decision, your account will be recalculated accordingly and any overpayment will be credited or refunded as appropriate.

Our role

We can:

• issue Council Tax and Business Rates bills
• update accounts following a VOA decision
• issue revised bills where necessary
• apply any relevant reliefs, discounts or exemptions once the correct listing has been confirmed

We cannot:

• decide whether a property should be assessed for Council Tax or Business Rates
• transfer properties between the Council Tax and Business Rates lists
• override or amend a decision made by the VOA
• remove Council Tax premiums whilst a VOA application is being considered

For further information or to apply for a Business Rates assessment, please contact the Valuation Office Agency directly.