Journey Step 3 of 4
Step 3: Business rates for accommodation providers
Whether you pay business rates or council tax on your accommodation depends on how many days per year it is available to let. In Wales, self-catering properties must be available for at least 252 days and actually let for at least 182 days to qualify for business rates. Falling below these thresholds means you pay council tax instead, and lose access to business rates relief.
Business rates in Wales: relief schemes and how to claim
The Welsh business rates system, self-catering letting thresholds, Small Business Rates Relief, and Retail Leisure and Hospitality relief for accommodation providers.
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