Find out about holiday lets and business rates

Properties used as self-catering holiday lets may have to pay non-domestic (business) rates instead of Council Tax.

The valuation of properties for Council Tax and non-domestic (business) rates is carried out by the Valuation Office Agency, which is a part of HMRC, rather than North Norfolk District Council.

Non-domestic (business) rates eligibility

With effect from 1 April 2023, the government introduced new criteria for holiday let properties that must be met before a property is assessed for non-domestic (business) rates.

For a property to be non-domestic (business) rated, it must:

• have been available for commercial holiday lettings for at least 140 days in the previous 12 months
• have been actually let for short periods totalling at least 70 days in the previous 12 months
• be intended to be available for commercial holiday lettings for at least 140 days in the upcoming 12 months

Your property will only be assessed for non-domestic (business) rates from the day all three criteria are met. It will not be backdated to when it was first made available for lettings.

Meeting the criteria

Once your property meets this criteria, you must advise the Valuation Office Agency directly by completing a Form of Return.

The Valuation Office Agency will then review your request and advise the Council if the property requires moving from the Council Tax banding to the non-domestic (business) rating list.

Unless the Valuation Office Agency changes your property's rating, any Council Tax will remain due based on the bill issued.

Non-domestic (business) rated properties

If your property is rated for non-domestic (business) rates, you may be eligible to claim small business rate relief.

You may also need to organise commercial waste collections.

Please contact the Valuation Office Agency directly if you have any questions about your property's Council Tax banding or non-domestic valuation.