Question to the Department for Levelling Up, Housing & Communities:

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.

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.