PARLIAMENTARY WRITTEN QUESTION
Holiday Accommodation: Business Rates (22 February 2021)

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential merits of applying the letting requirements set out in HMRC guidance note HS253 on furnished holiday lets to the business rates criteria for self-catering accommodation.

Asked by:
James Wild (Conservative)

The Government has consulted on possible changes to the rules under which holiday lets are assessed for business rates, including the possible addition of a letting criterion. We have been considering responses to that consultation, taking into account factors such as the impact of the pandemic on the tourism industry and consideration of owners of holiday properties in less frequently visited parts of the country. The Government intends to provide an update on the consultation shortly.

Answered by:
Luke Hall (Conservative)
1 March 2021