Self-catering and holiday let accommodation

The Valuation Office Agency (VOA) is responsible for maintaining the Council Tax and non-domestic rating (business rates) lists.

Mid Sussex District Council 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 is more online information about eligibility criteria for remaining in the business rates list and, how to tell the VOA if your property has met the criteria via the VOA website

If you’d like to learn more using hard copy material, go to GOV.UK and search ‘Eligibility criteria for remaining in the business rates list’.

From 1 April 2023, all the following must be true for your property to be eligible for the business rates criteria:

• it was available to let commercially (with the intention of making a profit) for 140 nights within a 12 - month period
• it was actually let commercially for 70 nights within the same 12-month period
• you intend to make it available to let commercially for at least 140 nights in the following 12 months

Your property may be moved from business rates to Council Tax if it stops meeting the criteria.

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