WhenCheck you can apply

FromTo 1be Aprileligible 2023,to allclaim thebusiness followingrates mustfor bea trueself-catering forholiday yourlet, you propertymust tomeet beall eligibleof forthe businessfollowing rates:criteria:

• ityour property was available to let commercially (with the intention of making a profit) for at least 140 nights within a 12 month period
• ityour property was actually let commercially for at least 70 nights within the same 12 month period
• you intend to make ityour property available to let commercially for at least 140 nights in the following 12 months

Your property may be moved from business rates to Council Tax if it stops meeting the criteria.

Nights you cannotcan include

When calculating the nights your property was available to let or actually let, you cannot include:

• nights that your property was closed for repair or refurbishment
• nights that the site where the property is located was closed
• nights you were using the property privately, including letting it to friends or family for a discounted rate
• future bookings that have not happened yet

StaysIf overa 28stay nightslasts aremore notthan classed28 asnights:

• those short-termnights lets.do Younot cannot count themtowards asthe 70 nights your property wasmust let. Yoube let
• those nights can count themtowards asthe 140 nights your property wasmust available,be available to let, but only if the property could have been booked for 28 nights or less.less

If you own a property that contains 5 or more self-catering holiday lets

From 24 July 2026, if you own 5 or more self-catering holiday lets, they will be eligible for business rates if all of the following apply:

• they are part of the same property
• none of them are used as anyone’s sole or main residence
• you intend to make each self-catering holiday let available to let for at least 140 days over the next 12 months

Your properties do not need to have been:

• available to let for at least 140 days
• actually let for at least 70 days

Self-catering holiday lets and other business properties

If your self-catering holiday let shares land with a business property that is used for a different purpose, it will be eligible for business rates if:

• both businesses are operated by the same person or business
• the self-catering holiday let is not used as a sole or main residence
• you intend to make your self-catering holiday let available to let for at least 140 days over the next 12 months

Your self-catering holiday let does not need to have been:

• available to let for at least 140 days
• actually let for at least 70 days

Example

How to fill in the form

You can fill in the form on-screen or print the form and fill it in.

If you own 5 or more properties or your business property has multiple uses, fill in the ‘Further information or remarks’ section to let us know.

The form may not work if you try to open it in your internet browser. To open the form you need to:

1. Download and save the form on your computer.

2. Open it using the latest free version of Adobe Reader.

Where to send the form 

Attach the completed form to an email. Send it to selfcatering@voa.gov.ukselfcatering@hmrc.gov.uk using the subject heading ‘Self-catering application — England’.

If you prefer, you can send the completed form by post to: