What if I own a holiday home or offer bed and breakfast accommodation?
Unless you plan to make your holiday home available for hire for at least 140 days a year, you will not have to pay Business Rates on the property. You will have to pay Council Tax instead. If you offer bed-and-breakfast accommodation in your own home to six people (or fewer), you will not be liable for Business Rates as long as you are living in the property. You will have to pay Council Tax on the whole property. If you hire out your holiday home for more than 140 days a year, or you provide bed-and-breakfast for more than six people at any one time, you will have to pay Business Rates on that part of the property. You will still have to pay Council Tax on the part of your property you use as your home.