Uk Valuation Office Agency

Business Rates Guidance for Wales Self-Catering Properties

The Valuation Office Agency updated guidance on business rates eligibility for self-catering properties in Wales. From 1 April 2026, properties must be available to let for 252 nights and actually let for 182 nights within the prior 12 months. The update adds provisions allowing property owners to use an average of 182 nights let across 24 or 36 months, and to include up to 14 nights per year donated to registered charity.

Apply for Business Rates for a Self-Catering Property in England

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.

Form VO BR26 Self-Catering Lets Wales Compliance

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.

2026 Business Rates Revaluation Guidance

The Valuation Office Agency (VOA) has published guidance on the 2026 business rates revaluation for properties in England and Wales. The revaluation uses a valuation date of 1 April 2024, with new rateable values taking effect on 1 April 2026. Property owners can view their rateable values, compare with similar properties, and challenge valuations they believe are incorrect through the VOA's online business rates valuation account.

Land Compensation Manual, Compulsory Purchase

The Valuation Office Agency has published its Land Compensation Manual covering compulsory purchase and compensation matters. The manual was originally published on 15 October 2018 and last updated 10 April 2026. The guidance comprises 13 sections covering topics from general compulsory purchase principles to specialised areas including agricultural interests, minerals, and loss payments.