Written Question·Treasury·UIN 109388
Holiday Accommodation: Business Rates
Tabled: 28 January 2026
Answered: 6 February 2026
Question
Joe Robertson
Conservative — Isle of Wight East
To ask the Chancellor of the Exchequer, what factors the Valuation Office Agency takes into consideration in (a) coastal and (b) tourism-dependent areas when setting rateable values for self-catering accommodation.
Answer
Dan TomlinsonSelf-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.