Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what the applicability and eligibility of short-term holiday lets and self-contained holiday accommodation will be for council tax and business rates.

Properties available for commercial short-term letting may be eligible for business rates where they have been available to let for at least 140 days in the past year, are available to let for at least 140 days in the next year and can demonstrate at least 70 days of actual letting activity in the last year. Where property does not meet these criteria, it will generally be assessed for council tax in the same way as any other domestic property. This is set out in Section 3 of the Local Government Finance Act 1992.