Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Housing, Communities and Local Government, if his Department will make an assessment of the adequacy of the procedures for assessing the liability of holiday lets for business rates.

Holiday lets are a valuable part of the local business landscape. They are assessed for business rates if they are available for short-term lets for 140 days or more per financial year. This rule is widely understood and provides a clear method of deciding whether a property should be liable for council tax or business rates. It ensures that properties do not switch year-to-year between council tax and business rates merely due to success in letting out the property. However, the Department is aware of concerns about this criterion, and is considering whether it remains appropriate.