Apply for business rates for a self-catering property in Wales
FillCheck the criteria and fill in this form ifto youapply havefor business rates on a self-catering holiday let in Wales that is eligible for business rates.Wales.
Applies to Wales
WhenCheck you can apply
FromTo 1be Aprileligible 2026,to allclaim thebusiness followingrates mustfor bea trueself-catering forholiday yourlet propertyyou tomust bemeet eligibleall forof businessthe rates:following criteria:
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ityour property was available to let commercially (with the intention of making a profit) for at least 252 nights withinthealast12monthsmonth period -
ityour property was actually let commercially for at least 182 nights within thelastsame 12months,monthorforanaverageof182nightsper12monthsoverthelast24or36monthsperiod -
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.
If your property was not let for 182 nights in the last 12 months
If your property was not let for at least 182 nights in the last 12 months, you may be able to meet the criteria by taking an average of nights let across one or both of the following:
- multiple years
- multiple properties
From 1 April 2026, you can use the average number of nights you let your property isover the previous 24 or 36 months.
The average must be at least 182 nights let in England.each 12 month period.
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 thatwhere you have donated the use of the property 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
StaysIf overa stay lasts more than 28 nights:
- those nights
aredo notclassedcountastowardsshort-termthelets.70Younightscannotyour property must be let - those nights can count
themtowardsasthe 140 nights your propertywasmustlet.be available to let, but only if the property could have been booked for 28 nights or less
You cannot include nights you donated the use of the property to a registered charity before 1 April 2026.
How to fill in the form
You can fill in the form on-screen or print the form and fill it in.
If you are averaging your nights let across multiple years or multiple properties, use the ‘further information or remarks’ section to let us know.
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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Guidance has been added on averaging the number of nights let across multiple years or properties to meet the business rates criteria.
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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
2026-09-30 08:18
Guidance has been added on averaging the number of nights let across multiple years or properties to meet the business rates criteria.
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