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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
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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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