What the rules say
To be rated for business rates, a holiday let in England must have been available to let for at least 140 nights in the last 12 months, actually let for at least 70 nights, with each let being 28 nights or less, and you must intend to make it available for 140 nights in the coming year.
If you don't meet this, the property moves to council tax. Since April 2025 councils can charge up to 100% extra council tax on second homes, with some exceptions such as properties whose planning restricts year-round occupation.
What to do
- Keep availability and booking records for every night.
- Check the numbers each year and record it here.
- Check your own council's second homes premium policy.
Elsewhere in the UK
Scotland: Non-domestic rates apply if the property was available for 140+ nights and actually let for 70+ nights in the financial year. Send the self-catering declaration to your assessor, usually by 26 May. Since April 2026 councils can charge more than double council tax on second homes.
Wales: The test is available 252+ days and let 182+ days. Otherwise it is council tax, with a second homes premium of up to 300%. A consultation on the 182-day test closes on 23 October 2026.
Northern Ireland: There is no council tax. Self-catering pays non-domestic rates unless available for short-term letting for fewer than 140 days a year, when domestic rates apply.
Tips from the field
- Keep screenshots of your calendars. The VOA asks for evidence.
Official sources
Costs are typical 2025/26 prices, not official figures. This is general information, not legal advice. Last checked 26 Sept 2026.