Self-catering holiday accommodation

Residential properties, which are let out as commercial holiday lets, may be liable for business rates instead of council tax.

Before April 2023, the only requirement was:

• The property must be available for commercially advertised bookings, and for a minimum of 140 days a year.

From 1 April 2023, this requirement has now changed.

To be liable for business rates the property must now:

• Be available for commercially advertised bookings for a minimum of 140 days a year, and;
• Have a minimum of 70 bookings within the last 12 months.

Lettings to family members and friends for amounts below market rates do not count.

Please note these changes do not apply to hotels, hostels, and guest houses.

The Valuation Office Agency is gradually reviewing all properties that were rated as self-catering holiday lets prior to April 2023. Where the property no longer meets the requirements, the property will be reassessed and banded under council tax.

If you believe you meet criteria, please contact the Valuation Office Agency directly (opens new window).

Where a property assessed as a self-contained holiday let is then let to someone to be used as their sole or main residence, the property will be reassessed and banded for council tax. Please contact the taxation team at Chichester District Council at taxation@chichester.gov.uk.

Additional information is available at:

• Changes to business rates rules for self-catering properties (opens new window)
• Business rates: Self-catering and holiday let accommodation (opens new window)
• How we value: self-catering holiday homes (opens new window)
• VO 6048 request for rental information: self-catering holiday homes (applies to England) (opens new window)