In March 2022 and May 2022, the UK and Welsh and Governments respectively announced changes to the eligibility rules for whether a property can be assessed as a self-catering property and then valued for Business Rates rather than Council Tax. Although the new eligibility rules come into force on 1 April 2023, for assessment purposes VOA will look at letting information from the previous operating year. Owners of self-catering properties need to be aware that it is the availability and actual letting of their property during 2022-23 that will determine whether they are eligible for Business Rates rather than Council Tax.
Changes to business rates rules for self-catering properties
Information for changes to business rates rules for self-catering properties