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This consultation ended 20 November 2025.

Consultation period:
28 August 2025 to 20 November 2025
Last updated:

Original consultation

We are seeking your views on proposed refinements to the treatment of self-catering properties for local tax purposes.

Consultation description

We are consulting on proposals to:

  • enable properties on business rates to average their days let over 2 or 3 years
  • enable an allowance of donations to charity for properties on business rates
  • encourage a stepped transition for properties moving from business rates to Council Tax