This consultation ended 12 April 2022.
Details of outcome
Summary of responses , file type: PDF, file size: 229 KB
We are seeking views on a draft Order. The Order alters the treatment of self-catering accommodation for local taxation purposes.
For local taxation purposes, properties are either classified as domestic or non-domestic. Domestic properties are liable for council tax. Non-domestic properties are liable for non-domestic rates, also known as business rates.
To be liable for non-domestic rates self-catering accommodation has to be actually let and available to let for a set period of time.
We are consulting on a draft order which will:
- Raise the number of days the property must be let from 70 to 182 days
- Raise the number of days the property must be available from 140 to 252 days