Question to the HM Treasury:

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.

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.