Business rates - holiday homes and guest houses

Self-contained holiday homes

Self-contained holiday homes are business rated if you intend to make them available for letting for more than 140 days per year. If you fail to let it for the 140 days because of a lack of custom, it will still be rated as such as long as it was made available for letting for this period. If such accommodation is only available for letting for less than 140 days, it will be charged 90% council tax as a second home.

Bed and breakfast accommodation

Bed and breakfast accommodation made available in your own home, is business rated if you provide accommodation for more than 6 people at a time. Double rooms will be counted as accommodating two people and single rooms as one person. If you offer bed and breakfast to six people or fewer, and the bed and breakfast use is subsidiary to the residential use, you will only be charged council tax.