Short term lets/Holiday lets
The rules for business rates on self-catering properties (holiday lets) changed on 1 April 2023.
From April 2023, new eligibility rules for business rates apply to self-catering properties.
If you do not meet these rules, your property will become eligible for paying Council Tax.
If your property is in England, it will be rated as a self-catering property and valued for business rates if it is both:
- available to let for short periods for at least 140 days in total over the current and previous tax years
- actually let for at least 70 days in the last 12 months
More information can be found at the links below:
https://www.gov.uk/introduction-to-business-rates/self-catering-and-holiday-let-accommodation
https://www.gov.uk/government/news/changes-to-business-rates-rules-for-self-catering-properties
Regulations for Waste management for Short Term/Holiday Lets
Under The Controlled Waste (England and Wales) Regulations 2012 (CWR), properties used for business purposes, including short term or holiday lets, must manage their waste as business waste.
The following steps are required:
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They must sign up with a business waste collection provider who will supply them with a Waste Transfer Note (Duty of Care certificate), to confirm compliance. Evidence of a Waste Transfer Note will be required should there be an audit or inspection by the Forest of Dean District Council, or the Environment Agency.
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They are required to pay for business waste collections and should not benefit from Domestic collections which are funded by Council Tax.
Find out more and arrange for your waste to be collected here.