Council Tax Second Homes

Council Tax Second Homes If you have two homes, or two properties, you may have to pay for both of them, unless: an exemption applies somebody else has their sole or main residence in one of the…

Council Tax Second Homes

If you have two homes, or two properties, you may have to pay for both of them, unless:

  • an exemption applies
  • somebody else has their sole or main residence in one of the properties

Property being used as a holiday let

The rules regarding whether you will pay business rates changed on 1 April 2023 and now depends on how many nights your property is available to let each year and how many nights it was actually let.

The Valuation Office Agency (VOA) will work out the rateable value of your property based on its type, size, location, quality and how much income you’re likely to make from letting it.

Rules from 1 April 2023

If your property is in England, it will be rated as a self-catering property and valued for business rates if it’s both:

  • available to let for short periods for at least 140 nights in total over the current and previous tax years
  • actually let for at least 70 nights in the last 12 months

So once your property has been available for letting for 140 days in the last 12 months, and has actually let for 70 days in the last 12 months your property can be rated, effective from the date on which both of these conditions are met. You can make a request to challenge a council tax band.

You can challenge your Council Tax band on the grounds that your property’s use has changed as it is now used for business.

The Valuation Office Agency will notify us of any amendments following your challenge and revised bills will be issued at that time. Until such time your property will remain in the Council Tax list as a second home and you should continue to pay your council tax bill.