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On 1 April 2023, the Valuation Office Agency (VOA) changed the rules of eligibility for self-catering properties and holiday lets.

Although the new eligibility rules came into force on 1 April, for assessment purposes the VOA will use letting information from the previous operating year.

It is the availability and actual letting of self-catering properties property during 2022-23 that will determine whether they are eligible for Business Rates rather than Council Tax.

 

The new eligibility rules

 

In England, your property must:

ERECTION OF TWO BUSINESS/INDUSTRIAL BUILDINGS TO PROVIDE FIVE SELF-CONTAINED UNITS (FOR B2, B8 AND CLASSES E(G)(I), E(G)(II) AND E(G)(III)), CAR PARKING, ACCESS AND ASSOCIATED WORKS
CHANGE OF USE FROM DWELLING TO AIRBNB HOUSE; PROPOSED FIRST FLOOR EXTENSION TO REAR TO PROVIDE NEW BEDROOM AND ENSUITE; NEW STAIRCASE TO LOFT BEDROOM
EXTENSION OF DOMESTIC CURTILAGE & CHANGES TO GARDEN LEVEL TO DWELLINGS APPROVED UNDER PLANNING APPROVAL 4/17/2431/0F1 (ERECTION OF TWO EXECUTIVE DWELLINGS)

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