Sarah Bradford explains what tests landlords letting holiday accommodation need to pass in order to fall within business rates rather and council tax.
Business rates, like council tax, are paid to help fund local services. Business rates rather than council tax are paid on properties that are used commercially, which includes self-catering accommodation such as holiday lettings. Falling within business rates can be beneficial and where small business rate relief applies, many landlords letting out a holiday cottage do not pay anything.
However, letting self-catering accommodation on its own is not sufficient to bring the property
