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<p>The VOA uses information provided by the taxpayer to show their intention to let
for 140 days. The VOA issues questionnaires to new properties, and where necessary,
carries out online searches. Following this, the VOA issues requests for rental information
on a targeted basis.</p><p> </p><p>On 23 March, the Government announced that it will
legislate to change the criteria determining whether a holiday let is valued for business
rates to account for actual days the property was rented. This will ensure that owners
of properties cannot reduce their tax liability by declaring that a property is available
for let while making little or no actual effort to do so. Further details of the change
and implementation will be included in the Ministry for Housing, Communities and Local
Government’s (MHCLG) response to the consultation on the business rates treatment
of self-catering accommodation which will be published shortly.</p>
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