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

To ask the Secretary of State for Levelling Up, Housing and Communities, whether he plans to take steps to ensure that short-term holiday lets are subject to local taxation requirements; and what options are available in respect of that matter.

All holiday lets are assessed by the Valuation Office Agency for council tax or business rates purposes. The government has legislated so that, from April 2023, holiday lets will only be assessed for business rates if they were actually rented out for short periods totalling at least 70 days in the previous year.