Parliamentary Search

Written question asked by Gary Streeter (Conservative) on Tuesday, 28 February 2023, in the House of Commons. It was due for an answer on Thursday, 2 March 2023. It was answered by Lee Rowley (Conservative) on Wednesday, 8 March 2023 on behalf of the Department for Levelling Up, Housing and Communities.

Holiday Accommodation

Question

To ask the Secretary of State for Levelling Up, Housing and Communities, what guidance his Department issues on the liability of holiday lets that are not habitable for permanent occupation to a higher rate of council tax as second homes.

Answer

Where a property is available for short-term lets for 140 days or more in a year, it will be assessed for business rates, rather than council tax, and would not be liable for a council tax premium.

From April 2023, short term lets will need to be able to demonstrate 70 days of actual short-term letting activity, that they were available for 140 days in the previous year, and will be available for 140 days in the forthcoming year, in order to be liable for business rates.

Secondary information

Type
Written question
Reference
155006
Session
2022-23
Subjects
Council tax Holiday accommodation Second homes
Link
View this Written question on www.parliament.uk