Form VO BR26 Self-Catering Lets Wales Compliance
Summary
The Valuation Office Agency has published guidance on completing Form VO BR26, a compliance check for self-catering holiday lets in Wales. Property owners selected by the VOA must confirm eligibility to pay business rates rather than council tax. The form must be returned within 56 days or the property may be reclassified to council tax, with a £100 penalty under Schedule 9 to the Local Government Finance Act 1988.
What changed
The VOA has issued updated guidance on Form VO BR26 for self-catering holiday let compliance checks in Wales. Form VO BR26 is sent annually to selected property owners to verify continued eligibility for business rates. Property owners must confirm operational status and rental information within 56 days.
Self-catering holiday let operators in Wales who receive this form must respond promptly to avoid reclassification to council tax and associated penalties. The form may be submitted electronically or by post, with 56 days from receipt to comply. This affects any individual or business operating self-catering holiday accommodation in Wales.
What to do next
- Complete form VO BR26 if contacted by the VOA
- Return the form within 56 days of receipt
- Submit via email to selfcatering@voa.gov.uk or by post to Valuation Officer, Durham
Penalties
£100 penalty for non-return within 56 days under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act 1988
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
VO BR26 compliance check for self-catering lets in Wales
Fill in form VO BR26 if the Valuation Office Agency (VOA) has asked you to confirm information about a self-catering holiday let in Wales.
From: HM Revenue & Customs and Valuation Office Agency Published 10 July 2025 Last updated 1 April 2026
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Applies to Wales
Documents
VO BR26: compliance for self-catering holiday homes in Wales
PDF, 273 KB, 5 pages
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Details
Form VO BR26 is sent to customers once a year to check information for self-catering holiday lets in Wales. The VOA uses this information to confirm that lets are still eligible to pay business rates.
Not all customers are asked to fill in this form each year. You must only fill in this form if the VOA has asked you to. Your property may be moved from Business Rates to Council Tax if you do not return this form.
Why your information is important
Rateable values are based on what the annual rent for a property would have been at a fixed valuation date. The VOA uses the information you provide on this form to make sure that the assessment of rateable values is correct. Local authorities use rateable values to calculate business rate bills.
You must return this form within 56 days of the day you receive it. If you do not return this form within 56 days you will be liable to a penalty of £100 under paragraph 5A(1) of Schedule 9 to the Local Government Finance Act 1988.
View the complete list of VOA rental request forms.
Where to send this form
Attach the completed form to an email. Send it to selfcatering@voa.gov.uk using the subject heading ‘Completed self-catering form of return’.
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 10 July 2025 Last updated 1 April 2026 show all updates
1.
1 April 2026
The forms have been replaced and updated for the legislation.
2.
30 September 2025
Wording has been improved on the Welsh language form.
3.
24 July 2025
Added translation for Welsh language.
4.
10 July 2025
First published.
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