The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022
The letting requirements for a self-catering property to be classified as non-domestic were changed on 1 April 2023.
The minimum number of days a property is required to be made available to let in a 12-month period is now 252 days and the minimum number of days it is required to be actually let is 182 days.
This criteria has been used by the Valuation Office Agency (VOA) in property assessments from 1 April 2023 onwards. Please visit the Business Wales website for more information.
How self-catering properties are assessed for Business Rates
The 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 (x per cent) premium 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.
- writing out to self-catering owners, requesting letting information (this currently happens every two years for each property on the NDR list, and is sometimes referred to as compliance activity).
- 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 the GOV.UK website.