Written Question·Ministry of Housing, Communities and Local Government·UIN 15209

Holiday Accommodation: Taxation

Tabled: 20 November 2024
Answered: 29 November 2024

Question

Kevin Hollinrake

Conservative — Thirsk and Malton

To ask the Secretary of State for Housing, Communities and Local Government, whether she plans to allow local authorities to impose local taxes on (a) hotel and (b) short-term let stays.

Answer

Jim McMahon
For the purposes of local taxation, all property is either domestic or non-domestic and is generally subject to either council tax or business rates. Whether any discounts or exemptions may apply will depend on the specific circumstances of each property.