How self-catering properties are assessed for business rates

The Valuation Office Agency (VOA) is responsible for maintaining the Council Tax and non-domestic rating (business rates) lists. We use these lists to determine whether a property is eligible for Council Tax or business rates.

The government determines the criteria for whether a self-catering property is eligible for business rates. The VOA makes its decisions based on this policy.

There are other policies that may affect how much you pay - for example, if the property is a second home, you may pay a premium (100%) on top of the standard amount.

There are several ways the VOA maintains self-catering properties on the Council Tax and business rates lists:

• Responding to information proactively provided by customers - for example, when they know they have met the letting criteria for business rates
• Three-yearly requests for information, to inform a revaluation of all business rates properties

There is more information about eligibility criteria for remaining in the business rates list and how to tell the VOA if your property has met the criteria on GOV.UK.