Information about how holiday accommodation is rated and how to register
Type of accommodation
If you're purchasing a property or changing the use of a property you already own, and it will be used as holiday accommodation, please see the information below on how to register it.
Self-catering and holiday let accommodation
A property should be rated as a self-catering property and valued for business rates rather than Council Tax if it is:
- not someone’s main residence
- commercially available to let for 140 days or more a year on a short term basis
A personal holiday home
If you own a second property, which is:
- no ones sole or main residence; and
- not commercially let for 140 or more days a year
you'll need to register for Council Tax.
Please visit our ‘Tell us you’re moving’ page to register.
Guest houses and Bed & Breakfast accommodation
We need to assess each Bed & Breakfast accommodation individually. We'll determine if the property should be in the Council Tax list or if the guest house element should be rated for business rates. This is normally determined on the size and number of bed spaces.
As a general guide, Bed & Breakfast establishments as a whole will be subject to Council Tax if:
- you (the owner) occupies part of the property; and
- you do not intend to offer short stay accommodation to more than six people simultaneously
If there are more than six bed spaces available, then it's likely that the guest house part of the property will need to be rated for business rates.
You can find further information on how guest houses and Bed & Breakfast establishments are rated on the Valuation Office leaflet.
If a property is not subject to Council Tax you won't have domestic bins or a domestic waste collection at the property. You'll need to opt into a commercial waste service. We offer business waste and recycling services. Or there are other local services available and you may wish to make your own enquiries to suit your needs.
Health and safety
Our Tourism and Travel page provides guidance on matters such as:
- fire safety
- food safety
- planning permission
- and other useful information