Holiday let business rates checker
Whether a holiday let pays business rates or council tax depends on how many nights it is available and actually let, and the thresholds differ in each nation. Pick yours and enter your figures.
Enter your figures to check the tests for England. Nothing you enter is stored.
The tests in each nation
- England: available for 140 nights and let for 70 in the last 12 months, and available for 140 in the next 12. The Valuation Office Agency decides.
- Scotland: available for 140 nights and let for 70 in the financial year. You send a self-catering declaration to your local assessor.
- Wales: available for 252 days and let for 182 in the year. Under consultation until 23 October 2026, with possible changes from April 2027.
- Northern Ireland: no council tax. Self-catering pays non-domestic rates unless it is available for short-term lets for fewer than 140 days a year.
Source: GOV.UK: business rates for self-catering properties. This checker gives an indication only, not legal or tax advice.
Count your let nights automatically from your booking calendars