Apply for Business Rates for a Self-Catering Property in England
Summary
The Valuation Office Agency has published guidance for property owners in England on applying for business rates on self-catering holiday lets. To qualify, properties must have been available for commercial letting for 140 nights and actually let for 70 nights within a 12-month period. The guidance includes eligibility criteria, restrictions on which nights can be counted, application form instructions, and submission details via email or post to Durham.
What changed
The Valuation Office Agency issued guidance outlining the eligibility requirements and application process for business rates on self-catering holiday lets in England. The guidance sets out the mandatory thresholds: properties must have been available to let commercially for at least 140 nights and actually let for at least 70 nights within a 12-month period, with additional requirements for the following year. The guidance also clarifies which nights cannot be counted toward these thresholds, including nights under repair, site closures, private use, and stays over 28 days.
Property owners operating self-catering holiday lets in England should review this guidance to confirm their properties meet the eligibility criteria and ensure timely submission of the official application form. Properties that cease meeting the criteria may be moved from business rates to Council Tax. The application form has been updated for the new Revaluation cycle beginning 1 April 2026.
What to do next
- Review eligibility criteria: 140 nights availability and 70 nights actual letting required
- Download and complete the official application form
- Submit completed form to selfcatering@voa.gov.uk or by post
Archived snapshot
Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Guidance
Apply for business rates for a self-catering property in England
Fill in this form if you have a self-catering holiday let in England that is eligible for business rates.
From: HM Revenue & Customs and Valuation Office Agency Published 8 October 2025 Last updated 1 April 2026
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Applies to England
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When you can apply
From 1 April 2023, all the following must be true for your property to be eligible for business rates:
- it was available to let commercially (with the intention of making a profit) for 140 nights within a 12 month period
- it was actually let commercially for 70 nights within the same 12 month period
- you intend to make it available to let commercially for at least 140 nights in the following 12 months Your property may be moved from business rates to Council Tax if it stops meeting the criteria.
Fill in a different form if your property is in Wales.
Nights you cannot include
When calculating the nights your property was available to let or actually let, you cannot include:
- nights that your property was closed for repair or refurbishment
- nights that the site where the property is located was closed
- nights you were using the property privately, including letting it to friends or family for a discounted rate
- future bookings that have not happened yet Stays over 28 nights are not classed as short-term lets. You cannot count them as nights your property was let. You can count them as nights your property was available, but only if the property could have been booked for 28 nights or less.
How to fill in the form
You can fill in the form on-screen or print the form and fill it in.
Fill in one form for each eligible self-catering property.
Apply for business rates for a self-catering property in England
PDF, 288 KB, 4 pages
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Where to send the form
Attach the completed form to an email. Send it to selfcatering@voa.gov.uk using the subject heading ‘Self-catering application — England’.
If you prefer, you can send the completed form by post to:
Valuation Officer
Wycliffe House
Green Lane
Durham
DH1 3UW
Updates to this page
Published 8 October 2025 Last updated 1 April 2026 show all updates
1.
1 April 2026
The form has been updated for the new Revaluation cycle beginning 1 April 2026.
2.
8 October 2025
First published.
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