Parliamentary Search

Written question asked by Markus Campbell-Savours (Labour) on Wednesday, 2 September 2026, in the House of Commons. It was due for an answer on Friday, 4 September 2026. It was answered by James Murray (Labour) on Thursday, 10 September 2026 on behalf of the Treasury.

Holiday Accommodation: Business Rates

Question

To ask the Chancellor of the Exchequer, whether his Department has assessed the case for removing commercially let self‑catering accommodation from non‑domestic rating.

Answer

The Government recognises the value of positive investment that supports local economies and genuine small businesses. Concerns have been raised about Small Business Rates Relief being used by second homeowners whose main aim is not to operate a local business but to manage tax liabilities.

The Call for Evidence, published at Budget, sought stakeholder input on the tax treatment of short-term lets, such as self-catering accommodation. The Government is carefully considering representations received, and a Government response to the Call for Evidence will be published in due course.

Secondary information

Type
Written question
Reference
26763
Session
2026-27
Subjects
Holiday accommodation Business rates
Link
View this Written question on www.parliament.uk