Business rates

You’ll probably have to pay business rates if you use a building or part of a building for any non-domestic purposes. Business rates are a local tax charged on most non-domestic properties, like:

• shops
• offices
• pubs
• warehouses
• factories
• holiday rental homes or guest houses
• self catering holiday lets

A commercial holiday let must meet all the criteria:

• available to let for at least 140 days in the last year and let for at least 70 of those days
• let for profit (not let to family/friends at a reduced rate and not including periods more than 28 days)
• will be available to let for at least 140 days in the coming year

When all the criteria apply, you can ask the Valuation Office Agency to move your property to business rates.

We have no power to amend the valuation list or the rating list - all enquiries about holiday homes should be made to the Valuation Office Agency.

Rating information and advice

The rateable value is set by the Valuation Office Agency - we issue bills based on these values.

We can't offer advice - you can find advice on GOV.UK:

Visit GOV.UK for information about rating of holiday homes

Visit GOV.UK to find out how to find professional rating advice

What is the rateable value?

The rateable value is the amount of rent a property could have been let for on a set valuation date - for the 2023 valuation, that date was 1 April 2021.

We use these rateable values to calculate business rates bills.