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This consultation ended 12 April 2022.

Consultation period:
1 March 2022 to 12 April 2022
Last updated:

Reviewing responses

The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.

Original consultation

We are seeking views on a draft Order. The Order alters the treatment of self-catering accommodation for local taxation purposes.

Consultation description

For local taxation purposes, properties are either classified as domestic or non-domestic. Domestic properties are liable for council tax. Non-domestic properties are liable for non-domestic rates, also known as business rates.

To be liable for non-domestic rates self-catering accommodation has to be actually let and available to let for a set period of time.

We are consulting on a draft order which will:

  • Raise the number of days the property must be let from 70 to 182 days
  • Raise the number of days the property must be available from 140 to 252 days

Consultation documents

Annex a: draft regulations , file type: PDF, file size: 127 KB

127 KB
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