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Self Catering Properties

From 1 April 2023 in Wales, a self- catering property is classified as non-domestic and  liable for business rates, if the Valuation office Agency is satisfied that:

  • it will be available for letting commercially as self-catering accommodation for short periods totalling 252 days or more in the following 12 month period
  • the ratepayer’s interest in the property enables them to let it for such periods
  • in the 12 months prior to assessment it has been available for letting commercially as self-catering accommodation for short periods totalling 252 days or more
  • the short periods it has actually been commercially let for amounted to at least 182 days during that period

Guidance on business rates for self-catering properties in Wales 

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