A property can be classed as self-catering if it meets the following conditions:
- it is no one's sole or main residence
- you must intend to let the property for at least 140 days in the financial year, on a commercial basis, with a view to the making of profit
- you must provide evidence of 70 days of actual letting
- you must provide the date the property was first let
The Assessor will be required to determine whether a property meets these criteria and they will be required to gather the information needed to allow them to make this decision.
Where a property currently appearing in the Domestic Council Tax List is let on a self-catering basis the Assessor should be notified to consider whether the property should be removed and entered into the Non-Domestic Valuation Roll. This can be reported using this self-catering form. Properties must remain on our Tax Valuation List until the evidence has been provided to the Assessor