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<p>The Department does not collect data on the number of holiday properties that are
registered for, or receive, small business rate relief. Decisions on whether a property
qualifies for small business rate relief rest with local councils.</p><p>The Valuation
Office Agency ratings list data shows that there are 41,000 properties classed as
self-catering holiday homes with a rateable value of up to £15,000, which is the upper
limit for small business rate relief. However, not all of these properties will receive
this relief, for example where owners have more than one property.</p>
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