Self Catering Holiday Lets
The rules are changing for holiday lets from 1st April 2023, the new eligibility rules can be found here
The Valuation Office Agency have had a number of queries about holiday lets. Where they have brought the holiday let into the 2017 List and it doesn’t meet the criteria to be entered into the 2023 List they will be bringing these into the Council Tax List. Any self-contained self-catering property made available after 11 November 2022 will not be able to satisfy the 140 days ‘availability test’ on 1 April 2023 and would therefore be classed as domestic.