East Devon District Council

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Guide Overview of business rates

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5. Self catering and holiday accommodation

If your property is in England and available to let for 140 days or more a year, it will be rated as a self-catering property and valued for business rates.

The Valuation Office Agency (VOA) then applies a price per bed space on each property, based on its type, size and location, to produce its rateable value.

Single bed space is the term used to describe how many people can sleep in the property.

Contact the VOA if:

  • they are using the wrong number of single bed spaces to value your property
  • your property has changed and can now sleep a different number of guests