Guide

Non-domestic rates guidance
Last updated: 15 November 2019

Self-catering and holiday lets

Renting out part or all of your home to private tenants is not normally considered business use.

If you're operating a self-catering business or a holiday let, you might need to pay business rates.

If your property is available to let for 140 days or more a year, you should contact your local assessor. This is because your property, or part of it, might be liable for business rates. This applies regardless of how many days it is actually rented out.

The assessor will apply a price per bed space on each property, based on its type, size and location, to produce its rateable value. Single bed space is the term used to describe how many people can sleep in the property.

You might also be liable for business rates if you run a guest house or a significant bed-and-breakfast operation for more than 6 people at any one time. You'll be liable for business rates regardless of how many days your house or rooms are available to let.