Holiday let business rates checker
Enter how many days the property was available and actually let. The checker applies the test for England, Wales or Scotland and tells you which tax applies.
Which tax applies
–
Enter the days.
| Test | Needed | Yours |
|---|
- Last checked 25 October 2026
- Expert review pending
- How we calculate
The tests by nation
| Nation | Available to let | Actually let |
|---|---|---|
| England | 140 days | 70 days |
| Wales | 252 days | 182 days |
| Scotland | 140 days | 70 days |
Both tests must be met. The available days look ahead to the coming year and the let days look back at the last 12 months. Northern Ireland uses domestic and non-domestic rates under a different system and isn’t covered here.
Worked example
A cottage let for 150 nights
Available for 260 days and let for 150. In England or Scotland it passes both tests and is assessed for business rates. In Wales it passes the 252-day availability test but falls short of 182 days let, so it stays on council tax and may pay the local second home premium.
Questions people ask
When does a holiday let pay business rates instead of council tax?
In England, when it will be available to let for at least 140 days in the coming year and was actually let for at least 70 days in the previous 12 months. Wales requires 252 days available and 182 days let. Scotland uses 140 and 70. Below those thresholds the property stays on council tax.
Do I have to prove the days?
Yes. The Valuation Office Agency (England and Wales) or the Assessor (Scotland) can ask for booking records, invoices or a booking platform statement. Keep them for each year.
Can small business rate relief bring the bill to zero?
Sometimes. In England and Wales, a holiday let with a low rateable value may get small business rate relief, which can remove the bill entirely. Relief depends on the rateable value and any other business property you own, and Scotland has its own Small Business Bonus Scheme with different rules.
What if my holiday let fails the test?
It goes back on council tax. In Wales, and in parts of England and Scotland, it may then pay a second home premium on top, which can double the bill or more.