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<p>Second homes are liable for council tax, not business rates. However, where a property
is available for letting commercially for short periods totalling at least 140 days
per year, then it will be assessed for business rates and added to the business rates
list. As of June 2018, there were 47,307 holiday lets liable for business rates in
England. The table below provides the figures by local authority. Small Business Rate
Relief provides 100 per cent relief from business rates on properties with a rateable
value of £12,000 or less, provided the business uses only one property (though relief
may still be available under certain circumstances). The Department does not hold
information on the number of recipients of Small Business Rates Relief by type of
property.</p><p>The 140-day rule is widely understood and provides a clear and stable
method of deciding whether a property should be liable for council tax or business
rates. In particular, 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.
It is right that genuine holiday lets, many of which are small businesses, should
be able to apply for Small Business Rate Relief. However, the Government takes any
concerns about possible council tax avoidance seriously, and is considering whether
the criteria under which holiday lets are valued for business rates are appropriate.</p><p>
</p><table><tbody><tr><td><p><strong>Local authority</strong></p></td><td><p><strong>Number
of holiday lets on the rating list</strong></p></td></tr><tr><td><p>Adur</p></td><td><p>9</p></td></tr><tr><td><p>Allerdale</p></td><td><p>1,006</p></td></tr><tr><td><p>Amber
Valley</p></td><td><p>78</p></td></tr><tr><td><p>Arun</p></td><td><p>102</p></td></tr><tr><td><p>Ashfield</p></td><td><p>5</p></td></tr><tr><td><p>Ashford</p></td><td><p>140</p></td></tr><tr><td><p>Aylesbury
Vale</p></td><td><p>21</p></td></tr><tr><td><p>Babergh</p></td><td><p>118</p></td></tr><tr><td><p>Barnsley</p></td><td><p>23</p></td></tr><tr><td><p>Barrow-in-Furness</p></td><td><p>12</p></td></tr><tr><td><p>Basildon</p></td><td><p>12</p></td></tr><tr><td><p>Basingstoke
& Deane</p></td><td><p>5</p></td></tr><tr><td><p>Bassetlaw</p></td><td><p>22</p></td></tr><tr><td><p>Bath
& North East Somerset</p></td><td><p>260</p></td></tr><tr><td><p>Bedford</p></td><td><p>8</p></td></tr><tr><td><p>Birmingham</p></td><td><p>5</p></td></tr><tr><td><p>Blackburn
with Darwen</p></td><td><p>3</p></td></tr><tr><td><p>Blackpool</p></td><td><p>187</p></td></tr><tr><td><p>Bolsover</p></td><td><p>10</p></td></tr><tr><td><p>Bolton</p></td><td><p>3</p></td></tr><tr><td><p>Boston</p></td><td><p>15</p></td></tr><tr><td><p>Bournemouth</p></td><td><p>69</p></td></tr><tr><td><p>Bracknell
Forest</p></td><td><p>9</p></td></tr><tr><td><p>Bradford</p></td><td><p>146</p></td></tr><tr><td><p>Braintree</p></td><td><p>44</p></td></tr><tr><td><p>Breckland</p></td><td><p>153</p></td></tr><tr><td><p>Brent</p></td><td><p>1</p></td></tr><tr><td><p>Brighton
& Hove</p></td><td><p>168</p></td></tr><tr><td><p>Bristol</p></td><td><p>72</p></td></tr><tr><td><p>Broadland</p></td><td><p>254</p></td></tr><tr><td><p>Bromley</p></td><td><p>1</p></td></tr><tr><td><p>Bromsgrove</p></td><td><p>12</p></td></tr><tr><td><p>Broxbourne</p></td><td><p>4</p></td></tr><tr><td><p>Broxtowe</p></td><td><p>3</p></td></tr><tr><td><p>Burnley</p></td><td><p>2</p></td></tr><tr><td><p>Bury</p></td><td><p>5</p></td></tr><tr><td><p>Calderdale</p></td><td><p>108</p></td></tr><tr><td><p>Cambridge</p></td><td><p>42</p></td></tr><tr><td><p>Camden</p></td><td><p>85</p></td></tr><tr><td><p>Cannock
Chase</p></td><td><p>1</p></td></tr><tr><td><p>Canterbury</p></td><td><p>132</p></td></tr><tr><td><p>Carlisle</p></td><td><p>105</p></td></tr><tr><td><p>Central
Bedfordshire</p></td><td><p>11</p></td></tr><tr><td><p>Charnwood</p></td><td><p>2</p></td></tr><tr><td><p>Chelmsford</p></td><td><p>7</p></td></tr><tr><td><p>Cheltenham</p></td><td><p>46</p></td></tr><tr><td><p>Cherwell</p></td><td><p>51</p></td></tr><tr><td><p>Cheshire
East</p></td><td><p>76</p></td></tr><tr><td><p>Cheshire West & Chester</p></td><td><p>107</p></td></tr><tr><td><p>Chesterfield</p></td><td><p>9</p></td></tr><tr><td><p>Chichester</p></td><td><p>200</p></td></tr><tr><td><p>Chiltern</p></td><td><p>10</p></td></tr><tr><td><p>Chorley</p></td><td><p>7</p></td></tr><tr><td><p>Christchurch</p></td><td><p>44</p></td></tr><tr><td><p>City
of London</p></td><td><p>2</p></td></tr><tr><td><p>Colchester</p></td><td><p>28</p></td></tr><tr><td><p>Copeland</p></td><td><p>204</p></td></tr><tr><td><p>Corby</p></td><td><p>1</p></td></tr><tr><td><p>Cornwall</p></td><td><p>8,033</p></td></tr><tr><td><p>Cotswold</p></td><td><p>678</p></td></tr><tr><td><p>Coventry</p></td><td><p>2</p></td></tr><tr><td><p>Craven</p></td><td><p>411</p></td></tr><tr><td><p>Crawley</p></td><td><p>1</p></td></tr><tr><td><p>Croydon</p></td><td><p>1</p></td></tr><tr><td><p>Dacorum</p></td><td><p>24</p></td></tr><tr><td><p>Darlington</p></td><td><p>33</p></td></tr><tr><td><p>Dartford</p></td><td><p>2</p></td></tr><tr><td><p>Daventry</p></td><td><p>20</p></td></tr><tr><td><p>Derby</p></td><td><p>1</p></td></tr><tr><td><p>Derbyshire
Dales</p></td><td><p>836</p></td></tr><tr><td><p>Doncaster</p></td><td><p>9</p></td></tr><tr><td><p>Dover</p></td><td><p>181</p></td></tr><tr><td><p>Durham</p></td><td><p>424</p></td></tr><tr><td><p>East
Cambridgeshire</p></td><td><p>27</p></td></tr><tr><td><p>East Devon</p></td><td><p>580</p></td></tr><tr><td><p>East
Dorset</p></td><td><p>50</p></td></tr><tr><td><p>East Hampshire</p></td><td><p>27</p></td></tr><tr><td><p>East
Hertfordshire</p></td><td><p>20</p></td></tr><tr><td><p>East Lindsey</p></td><td><p>764</p></td></tr><tr><td><p>East
Northamptonshire</p></td><td><p>20</p></td></tr><tr><td><p>East Riding of Yorkshire</p></td><td><p>538</p></td></tr><tr><td><p>East
Staffordshire</p></td><td><p>40</p></td></tr><tr><td><p>Eastbourne</p></td><td><p>66</p></td></tr><tr><td><p>Eastleigh</p></td><td><p>10</p></td></tr><tr><td><p>Eden</p></td><td><p>679</p></td></tr><tr><td><p>Epping
Forest</p></td><td><p>2</p></td></tr><tr><td><p>Erewash</p></td><td><p>3</p></td></tr><tr><td><p>Exeter</p></td><td><p>29</p></td></tr><tr><td><p>Fareham</p></td><td><p>15</p></td></tr><tr><td><p>Fenland</p></td><td><p>16</p></td></tr><tr><td><p>Forest
Heath</p></td><td><p>19</p></td></tr><tr><td><p>Forest of Dean</p></td><td><p>223</p></td></tr><tr><td><p>Fylde</p></td><td><p>40</p></td></tr><tr><td><p>Gateshead</p></td><td><p>23</p></td></tr><tr><td><p>Gedling</p></td><td><p>5</p></td></tr><tr><td><p>Gloucester</p></td><td><p>9</p></td></tr><tr><td><p>Gosport</p></td><td><p>2</p></td></tr><tr><td><p>Great
Yarmouth</p></td><td><p>960</p></td></tr><tr><td><p>Guildford</p></td><td><p>4</p></td></tr><tr><td><p>Halton</p></td><td><p>1</p></td></tr><tr><td><p>Hambleton</p></td><td><p>198</p></td></tr><tr><td><p>Hammersmith
& Fulham</p></td><td><p>1</p></td></tr><tr><td><p>Harborough</p></td><td><p>12</p></td></tr><tr><td><p>Harrogate</p></td><td><p>352</p></td></tr><tr><td><p>Hartlepool</p></td><td><p>4</p></td></tr><tr><td><p>Hastings</p></td><td><p>50</p></td></tr><tr><td><p>Havant</p></td><td><p>13</p></td></tr><tr><td><p>Herefordshire</p></td><td><p>464</p></td></tr><tr><td><p>Hertsmere</p></td><td><p>3</p></td></tr><tr><td><p>High
Peak</p></td><td><p>225</p></td></tr><tr><td><p>Hillingdon</p></td><td><p>4</p></td></tr><tr><td><p>Hinckley
& Bosworth</p></td><td><p>8</p></td></tr><tr><td><p>Horsham</p></td><td><p>57</p></td></tr><tr><td><p>Huntingdonshire</p></td><td><p>28</p></td></tr><tr><td><p>Hyndburn</p></td><td><p>4</p></td></tr><tr><td><p>Ipswich</p></td><td><p>10</p></td></tr><tr><td><p>Isle
of Wight</p></td><td><p>893</p></td></tr><tr><td><p>Isles of Scilly</p></td><td><p>190</p></td></tr><tr><td><p>Islington</p></td><td><p>2</p></td></tr><tr><td><p>Kensington
& Chelsea</p></td><td><p>34</p></td></tr><tr><td><p>Kettering</p></td><td><p>2</p></td></tr><tr><td><p>King's
Lynn & West Norfolk</p></td><td><p>735</p></td></tr><tr><td><p>Kingston-upon-Hull</p></td><td><p>21</p></td></tr><tr><td><p>Kirklees</p></td><td><p>93</p></td></tr><tr><td><p>Lambeth</p></td><td><p>1</p></td></tr><tr><td><p>Lancaster</p></td><td><p>117</p></td></tr><tr><td><p>Leeds</p></td><td><p>57</p></td></tr><tr><td><p>Leicester</p></td><td><p>14</p></td></tr><tr><td><p>Lewes</p></td><td><p>59</p></td></tr><tr><td><p>Lewisham</p></td><td><p>2</p></td></tr><tr><td><p>Lichfield</p></td><td><p>8</p></td></tr><tr><td><p>Lincoln</p></td><td><p>53</p></td></tr><tr><td><p>Liverpool</p></td><td><p>193</p></td></tr><tr><td><p>Luton</p></td><td><p>33</p></td></tr><tr><td><p>Maidstone</p></td><td><p>55</p></td></tr><tr><td><p>Maldon</p></td><td><p>58</p></td></tr><tr><td><p>Malvern
Hills</p></td><td><p>117</p></td></tr><tr><td><p>Manchester</p></td><td><p>42</p></td></tr><tr><td><p>Mansfield</p></td><td><p>1</p></td></tr><tr><td><p>Medway</p></td><td><p>3</p></td></tr><tr><td><p>Melton</p></td><td><p>16</p></td></tr><tr><td><p>Mendip</p></td><td><p>187</p></td></tr><tr><td><p>Mid
Devon</p></td><td><p>210</p></td></tr><tr><td><p>Mid Suffolk</p></td><td><p>123</p></td></tr><tr><td><p>Mid
Sussex</p></td><td><p>29</p></td></tr><tr><td><p>Middlesbrough</p></td><td><p>28</p></td></tr><tr><td><p>Milton
Keynes</p></td><td><p>23</p></td></tr><tr><td><p>Mole Valley</p></td><td><p>10</p></td></tr><tr><td><p>New
Forest</p></td><td><p>289</p></td></tr><tr><td><p>Newark & Sherwood</p></td><td><p>45</p></td></tr><tr><td><p>Newcastle-under-Lyme</p></td><td><p>10</p></td></tr><tr><td><p>Newcastle-upon-Tyne</p></td><td><p>36</p></td></tr><tr><td><p>North
Devon</p></td><td><p>1,252</p></td></tr><tr><td><p>North Dorset</p></td><td><p>115</p></td></tr><tr><td><p>North
East Derbyshire</p></td><td><p>86</p></td></tr><tr><td><p>North East Lincolnshire</p></td><td><p>16</p></td></tr><tr><td><p>North
Hertfordshire</p></td><td><p>5</p></td></tr><tr><td><p>North Kesteven</p></td><td><p>67</p></td></tr><tr><td><p>North
Lincolnshire</p></td><td><p>33</p></td></tr><tr><td><p>North Norfolk</p></td><td><p>1,886</p></td></tr><tr><td><p>North
Somerset</p></td><td><p>84</p></td></tr><tr><td><p>North Tyneside</p></td><td><p>10</p></td></tr><tr><td><p>North
Warwickshire</p></td><td><p>21</p></td></tr><tr><td><p>North West Leicestershire</p></td><td><p>8</p></td></tr><tr><td><p>Northampton</p></td><td><p>1</p></td></tr><tr><td><p>Northumberland</p></td><td><p>1,916</p></td></tr><tr><td><p>Norwich</p></td><td><p>77</p></td></tr><tr><td><p>Nottingham</p></td><td><p>32</p></td></tr><tr><td><p>Oldham</p></td><td><p>9</p></td></tr><tr><td><p>Oxford</p></td><td><p>15</p></td></tr><tr><td><p>Pendle</p></td><td><p>31</p></td></tr><tr><td><p>Peterborough</p></td><td><p>2</p></td></tr><tr><td><p>Plymouth</p></td><td><p>73</p></td></tr><tr><td><p>Poole</p></td><td><p>120</p></td></tr><tr><td><p>Portsmouth</p></td><td><p>23</p></td></tr><tr><td><p>Preston</p></td><td><p>20</p></td></tr><tr><td><p>Purbeck</p></td><td><p>388</p></td></tr><tr><td><p>Reading</p></td><td><p>176</p></td></tr><tr><td><p>Redbridge</p></td><td><p>3</p></td></tr><tr><td><p>Redcar
& Cleveland</p></td><td><p>84</p></td></tr><tr><td><p>Redditch</p></td><td><p>1</p></td></tr><tr><td><p>Reigate
& Banstead</p></td><td><p>4</p></td></tr><tr><td><p>Ribble Valley</p></td><td><p>88</p></td></tr><tr><td><p>Richmondshire</p></td><td><p>608</p></td></tr><tr><td><p>Richmond-upon-Thames</p></td><td><p>3</p></td></tr><tr><td><p>Rochdale</p></td><td><p>8</p></td></tr><tr><td><p>Rochford</p></td><td><p>1</p></td></tr><tr><td><p>Rossendale</p></td><td><p>6</p></td></tr><tr><td><p>Rother</p></td><td><p>286</p></td></tr><tr><td><p>Rotherham</p></td><td><p>2</p></td></tr><tr><td><p>Rugby</p></td><td><p>11</p></td></tr><tr><td><p>Runnymede</p></td><td><p>5</p></td></tr><tr><td><p>Rushcliffe</p></td><td><p>31</p></td></tr><tr><td><p>Rutland</p></td><td><p>84</p></td></tr><tr><td><p>Ryedale</p></td><td><p>413</p></td></tr><tr><td><p>Salford</p></td><td><p>2</p></td></tr><tr><td><p>Scarborough</p></td><td><p>1,950</p></td></tr><tr><td><p>Sedgemoor</p></td><td><p>184</p></td></tr><tr><td><p>Sefton</p></td><td><p>39</p></td></tr><tr><td><p>Selby</p></td><td><p>27</p></td></tr><tr><td><p>Sevenoaks</p></td><td><p>18</p></td></tr><tr><td><p>Sheffield</p></td><td><p>35</p></td></tr><tr><td><p>Shepway</p></td><td><p>103</p></td></tr><tr><td><p>Shropshire</p></td><td><p>614</p></td></tr><tr><td><p>Slough</p></td><td><p>1</p></td></tr><tr><td><p>Solihull</p></td><td><p>3</p></td></tr><tr><td><p>South
Bucks</p></td><td><p>2</p></td></tr><tr><td><p>South Cambridgeshire</p></td><td><p>48</p></td></tr><tr><td><p>South
Derbyshire</p></td><td><p>28</p></td></tr><tr><td><p>South Gloucestershire</p></td><td><p>41</p></td></tr><tr><td><p>South
Hams</p></td><td><p>1,416</p></td></tr><tr><td><p>South Holland</p></td><td><p>8</p></td></tr><tr><td><p>South
Kesteven</p></td><td><p>33</p></td></tr><tr><td><p>South Lakeland</p></td><td><p>2,177</p></td></tr><tr><td><p>South
Norfolk</p></td><td><p>159</p></td></tr><tr><td><p>South Northamptonshire</p></td><td><p>11</p></td></tr><tr><td><p>South
Oxfordshire</p></td><td><p>13</p></td></tr><tr><td><p>South Ribble</p></td><td><p>2</p></td></tr><tr><td><p>South
Somerset</p></td><td><p>217</p></td></tr><tr><td><p>South Staffordshire</p></td><td><p>8</p></td></tr><tr><td><p>South
Tyneside</p></td><td><p>8</p></td></tr><tr><td><p>Southampton</p></td><td><p>83</p></td></tr><tr><td><p>Southend-on-Sea</p></td><td><p>10</p></td></tr><tr><td><p>Southwark</p></td><td><p>1</p></td></tr><tr><td><p>St
Albans</p></td><td><p>17</p></td></tr><tr><td><p>St Edmundsbury</p></td><td><p>53</p></td></tr><tr><td><p>St
Helens</p></td><td><p>2</p></td></tr><tr><td><p>Stafford</p></td><td><p>26</p></td></tr><tr><td><p>Staffordshire
Moorlands</p></td><td><p>261</p></td></tr><tr><td><p>Stockport</p></td><td><p>11</p></td></tr><tr><td><p>Stockton-on-Tees</p></td><td><p>36</p></td></tr><tr><td><p>Stoke-on-Trent</p></td><td><p>1</p></td></tr><tr><td><p>Stratford-on-Avon</p></td><td><p>236</p></td></tr><tr><td><p>Stroud</p></td><td><p>109</p></td></tr><tr><td><p>Suffolk
Coastal</p></td><td><p>697</p></td></tr><tr><td><p>Sunderland</p></td><td><p>29</p></td></tr><tr><td><p>Surrey
Heath</p></td><td><p>1</p></td></tr><tr><td><p>Swale</p></td><td><p>51</p></td></tr><tr><td><p>Swindon</p></td><td><p>10</p></td></tr><tr><td><p>Tameside</p></td><td><p>3</p></td></tr><tr><td><p>Tandridge</p></td><td><p>1</p></td></tr><tr><td><p>Taunton
Deane</p></td><td><p>128</p></td></tr><tr><td><p>Teignbridge</p></td><td><p>403</p></td></tr><tr><td><p>Telford
& Wrekin</p></td><td><p>41</p></td></tr><tr><td><p>Tendring</p></td><td><p>90</p></td></tr><tr><td><p>Test
Valley</p></td><td><p>39</p></td></tr><tr><td><p>Tewkesbury</p></td><td><p>80</p></td></tr><tr><td><p>Thanet</p></td><td><p>130</p></td></tr><tr><td><p>Tonbridge
& Malling</p></td><td><p>16</p></td></tr><tr><td><p>Torbay</p></td><td><p>418</p></td></tr><tr><td><p>Torridge</p></td><td><p>954</p></td></tr><tr><td><p>Tower
Hamlets</p></td><td><p>4</p></td></tr><tr><td><p>Tunbridge Wells</p></td><td><p>59</p></td></tr><tr><td><p>Uttlesford</p></td><td><p>32</p></td></tr><tr><td><p>Vale
of White Horse</p></td><td><p>20</p></td></tr><tr><td><p>Wakefield</p></td><td><p>11</p></td></tr><tr><td><p>Wandsworth</p></td><td><p>4</p></td></tr><tr><td><p>Warrington</p></td><td><p>4</p></td></tr><tr><td><p>Warwick</p></td><td><p>35</p></td></tr><tr><td><p>Watford</p></td><td><p>1</p></td></tr><tr><td><p>Waveney</p></td><td><p>505</p></td></tr><tr><td><p>Waverley</p></td><td><p>11</p></td></tr><tr><td><p>Wealden</p></td><td><p>198</p></td></tr><tr><td><p>Wellingborough</p></td><td><p>4</p></td></tr><tr><td><p>Welwyn
Hatfield</p></td><td><p>4</p></td></tr><tr><td><p>West Berkshire</p></td><td><p>22</p></td></tr><tr><td><p>West
Devon</p></td><td><p>208</p></td></tr><tr><td><p>West Dorset</p></td><td><p>782</p></td></tr><tr><td><p>West
Lancashire</p></td><td><p>14</p></td></tr><tr><td><p>West Lindsey</p></td><td><p>75</p></td></tr><tr><td><p>West
Oxfordshire</p></td><td><p>131</p></td></tr><tr><td><p>West Somerset</p></td><td><p>393</p></td></tr><tr><td><p>Westminster</p></td><td><p>44</p></td></tr><tr><td><p>Weymouth
& Portland</p></td><td><p>273</p></td></tr><tr><td><p>Wigan</p></td><td><p>3</p></td></tr><tr><td><p>Wiltshire</p></td><td><p>274</p></td></tr><tr><td><p>Winchester</p></td><td><p>92</p></td></tr><tr><td><p>Windsor
& Maidenhead</p></td><td><p>31</p></td></tr><tr><td><p>Wirral</p></td><td><p>11</p></td></tr><tr><td><p>Woking</p></td><td><p>9</p></td></tr><tr><td><p>Wokingham</p></td><td><p>1</p></td></tr><tr><td><p>Wolverhampton</p></td><td><p>1</p></td></tr><tr><td><p>Worcester</p></td><td><p>2</p></td></tr><tr><td><p>Worthing</p></td><td><p>14</p></td></tr><tr><td><p>Wychavon</p></td><td><p>135</p></td></tr><tr><td><p>Wycombe</p></td><td><p>7</p></td></tr><tr><td><p>Wyre</p></td><td><p>48</p></td></tr><tr><td><p>Wyre
Forest</p></td><td><p>22</p></td></tr><tr><td><p>York</p></td><td><p>320</p></td></tr></tbody></table>
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