This consultation ended 12 April 2022.
The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.
We are seeking views on a draft Order. The Order alters the treatment of self-catering accommodation for local taxation purposes.
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