How self-catering properties are assessed for business rates
The Valuation Office Agency (VOA) is responsible for maintaining the Council Tax and non-domestic rating (business rates) lists.
They use these lists to determine whether a property is eligible for Council Tax or business rates. The government determines the criteria for whether a self-catering property is eligible for business rates.
The VOA makes its decisions based on this policy.
There are other policies that may affect how much you pay – for example, if the property is empty for over a year, you may pay a premium on top of the standard amount.
There are several ways the VOA maintains self-catering properties on the Council Tax and business rates lists:
• responding to information proactively provided by customers – for example, when they know they have met the letting criteria for business rates
• three-yearly requests for information, to inform a revaluation of all business rates properties (for online material):