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<p>Holiday lets are a valuable part of the local business landscape. They are assessed
for business rates if they are available for short-term lets for 140 days or more
per financial year. This rule is widely understood and provides a clear method of
deciding whether a property should be liable for council tax or business rates. 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. However, the Department is
aware of concerns about this criterion, and is considering whether it remains appropriate.</p><p>
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