Holiday Accommodation: Business Rates

(asked on 28th January 2026) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what factors the Valuation Office Agency takes into consideration in (a) coastal and (b) tourism-dependent areas when setting rateable values for self-catering accommodation.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 6th February 2026

Self-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.

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