Apply for business rates for a self-catering property in Wales
Fill in this form if you have a self-catering holiday let in Wales that is eligible for business rates.
Applies to Wales
When you can apply
From 1 April 2023,2026, all the following must be true for your property to be eligible for business rates:
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it was available to let commercially (with the intention of making a profit) for 252 nights within
athe last 12monthperiodmonths -
it was actually let commercially for 182 nights within the
samelast 12monthmonths,periodor for an average of 182 nights per 12 months over the last 24 or 36 months -
you intend to make it available to let commercially for at least 252 nights in the following 12 months
Your property may be moved from business rates to Council Tax if it stops meeting the criteria.
Nights you can include
You can include all nights your property was:
- available to let commercially for stays of 28 nights or less
- actually let commercially for stays of 28 nights or less
From 1 April 2026 you can also include up to 14 nights per year that you donated to a registered charity.
Nights you cannot include
When calculating the nights your property was available to let or actually let, you cannot include:
- nights that your property was closed for repair or refurbishment
- nights that the site where the property is located was closed
- nights you were using the property privately, including letting it to friends or family for a discounted rate
- future bookings that have not happened yet
Stays over 28 nights are not classed as short-term lets. You cannot count them as nights your property was let. Youlet.
You cancannot countinclude them as nights youryou propertydonated wasto available,a butregistered onlycharity ifbefore the1 propertyApril could have been booked for 28 nights or less.2026.
How to fill in the form
You can fill in the form on-screen or print the form and fill it in.
Fill in one form for each eligible self-catering property.
The form may not work if you try to open it in your internet browser. To open the form you need to:
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Download and save the form on your computer.
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Open it using the latest free version of Adobe Reader.
Where to send the form
Attach the completed form to an email. Send it to selfcatering@voa.gov.uk using the subject heading ‘Self-catering application — Wales’.
If you prefer, you can send the completed form by post to:
Valuation Officer
Wycliffe House
Green Lane
Durham
DH1 3UW
Updates to this page
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Information has been added to the section 'When you can apply' about using the average nights let across 2 or 3 years. Information has been added to the section 'Nights you can include' about donating nights to charity.
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Added translation
Update history
2026-04-01 09:30
Information has been added to the section ‘When you can apply’ about using the average nights let across 2 or 3 years. Information has been added to the section ‘Nights you can include’ about donating nights to charity.
2025-10-08 14:09
Added translation