New rules in relation to self-catering accommodation has come into force from 1 April 2023. All new self-catering accommodation from 11 November 2022 onwards will fall under the new rules. Whether it be a brand-new dwelling/complex or an existing property in the domestic list which is now being rented out commercially as self-catering accommodation, it will remain in the domestic list or enter the domestic list until the following criteria is met:
- The whole of the building or self-contained part of the building must have been available to let commercially, as self-catering accommodation, for short periods totalling 140 days or more and actually let out for a total of at least 70 days.
- A short term let is considered to be a period of 28 days or less.
Until the criteria is met, council tax will be payable. Once the property meets the criteria to enter the non-domestic ratings list, the owner must submit a “Form of Return” to the Valuation Office Agency. This can be found at Request for rental information for specific business types on GOV.UK (www.gov.uk).
The Valuation Office Agency will then make the final decision and notify the council.
Business rates, local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU
Email: [email protected]
Telephone: 0300 3030164 option 4
Telephone opening times: Monday to Friday 9am to 4:30pm, except bank holidays