PARLIAMENTARY WRITTEN QUESTION
Holiday Accommodation: Business Rates (6 July 2023)

Question Asked

To ask the Secretary of State for Levelling Up, Housing and Communities, if he will make an assessment of the potential merits of reducing small business rate relief for furnished holiday lets.

Asked by:
James Wild (Conservative)

Answer

From April 2023 in order to be assessed for business rates a holiday let property must demonstrate at least 70 days of actual letting activity, and have been available for let for at least 140 days, in the previous year.

Tax policy is a matter for HM Treasury.


Answered by:
Lee Rowley (Conservative)
13 July 2023

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