Holiday let occupancy threshold tracker

England: available to let commercially for at least 140 nights and actually let for at least 70 nights in a 12-month period, and you intend to make it available for 140 nights in the next 12 months. Scotland: 140 nights available and 70 let in the financial year (1 April to 31 March), and it must not be anyone's only or main residence. Wales: 252 nights available and 182 let in a 12-month period, and you intend to make it available for 252 nights in the next 12 months.

In England and Wales, count nights let commercially (to make a profit) in stays of 28 nights or less. Nights in a longer stay do not count towards the let nights, but can count towards the available nights if the property could have been booked for 28 nights or less. You cannot count nights closed for repair or refurbishment, nights the site was closed, your own use, discounted lets to friends or family, or future bookings. In Scotland, non-commercial lets to family and friends do not count, and any booking over 28 nights needs an explanation in your evidence.

The property is taxed as a home instead. In England it is valued for council tax, and many councils charge a second homes premium. In Scotland it goes on the council tax list for that financial year. In Wales it may be moved to council tax, where councils can charge a second homes premium of up to 300%.

Yes, in some cases. If you own several self-catering lets in the same location or very near each other, you can average the nights let across them. From 1 April 2026 you can also use the average over the previous 24 or 36 months, as long as it is at least 182 nights a year, and count up to 14 nights a year donated to a registered charity. Explain any averaging in the remarks section of the application form.

Not yet. The Welsh Government consulted from 31 July to 30 October 2026 on how self-catering properties are classified for local tax, including whether 182 days is the right threshold and 5 proposed exemptions. The consultation has closed and GOV.WALES says it is reviewing responses and will publish the outcome. Until then the current 252/182 rules apply.

Yes, from 24 July 2026. If you own 5 or more self-catering lets that are part of the same property, none is anyone's main residence, and you intend to make each available for 140 days over the next 12 months, they qualify without meeting the 140/70 history test. A holiday let that shares land with a different business run by the same owner can qualify on the same intention.

Evidence for each financial year must reach your local Assessor before 27 May the following year (so by 26 May), or within 56 days of an Assessor request made after the year end, if that is later. Late evidence cannot be considered. You do not have to wait to be asked: you can send a self-catering declaration on the Scottish Assessors website at any time.

Keep booking calendars showing the nights you were available, your listings or adverts, and every booking with its dates and the income received (a booking summary from your platform helps). If you take direct bookings, keep bank statements showing guest payments, and note the reason for any stay over 28 nights. The Scottish Assessors ask for these, and they back up a business rates application in England and Wales too.

No. The furnished holiday lettings tax regime ended from 6 April 2025 for Income Tax and Capital Gains Tax (1 April 2025 for Corporation Tax). HMRC says this does not affect council tax or business rates, so the business rates thresholds above still apply. The London 90-night limit is also separate: it is a planning rule in Greater London (up to 90 nights per calendar year without planning permission).