CONSULT.Outcome publishedConsultation · gov.uk
Business rates treatment of self-catering accommodation
This consultation seeks views on the council tax and business rates treatment of holiday lets.
Last fetched 03 May 2026 · gov.uk
Detail
The consultation paper considers options to strengthen the criteria for holiday lets to be liable for business rates, and therefore potentially at a financial advantage due to the small business rate relief scheme.
It will be of particular interest to owners of holiday lets, trade representatives of the self-catering and tourism industry and local authorities.
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