Rules until 31st March 2023
Your property will be rated as a self-catering property and valued for business rates, if:
- it is in England;
- and available to let for short periods for at least 140 days per year.
Rules from 1st April 2023
If your property is in England, it will be rated as a self-catering property and valued for business rates, if:
- it is available to let for short periods for at least 140 days in total over the current and previous tax years;
- and actually let for at least 70 days in the last 12 months.
For more details, please see: Self-catering and holiday let accommodation (GOV.UK).