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Proving letting information for self-catering holiday lets

[English] - [Cymraeg]

Staying in a self-catering holiday let is a popular option for many holiday makers in England and Wales. Holiday lets are often run on a commercial basis, providing a source of income for their owners.  

If an owner wants their property to be liable for business rates, they need to meet criteria to be eligible to remain in the non-domestic rating list. The criteria changed in April 2023.  

Why we ask for letting information 

We are legally required to make sure the non-domestic rating lists and Council Tax lists are accurate.  

We have been writing to holiday let owners, whose properties are currently in the non-domestic rating lists for England and Wales, asking them to provide letting information about their property. We then use this information to check whether the eligibility criteria have been met. If it has, then the property can remain in the non-domestic rating list and continue to be liable for business rates.  

We also ask for letting information as part of our regular revaluations 

We let owners know when they need to provide this information. The only time owners need to contact us proactively to share letting information is when a property is currently in the Council Tax list, but the property has met the criteria to move to the non-domestic rating list. There is a specific form for this – one for England and one for Wales 

Provide the information within 56 days 

If you receive a letter from the VOA asking for letting information about your self-catering holiday let, it’s important that you return it within 56 days of when it was issued. If you don’t then your property will be moved into the Council Tax list, regardless of whether you meet the criteria or not.  

We’re required legally to do this. Again, this is part of our statutory requirement to maintain accurate non-domestic rating lists. When we ask for information to help us do this, owners are legally required to provide an accurate response within 56 days.  

Digital is best 

We send a hard copy form when asking for this information. But you can complete a digital version of the form and return it to the VOA via email. There is a form for England and a form for Wales. We prefer receiving this information over email where possible. It gets to us quicker, and it’s more efficient.

We welcome your comments about this blog below but cannot discuss individual cases. Please do not share any personal information. We will not be able to publish any comments that include personal details. Please direct all queries about individual cases to our contact form.


[English] - [Cymraeg]

Darparu gwybodaeth gosod ar gyfer llety gwyliau hunanarlwyo

Mae aros mewn llety gwyliau hunanddarpar yn opsiwn poblogaidd i lawer o bobl ar eu gwyliau yng Nghymru a Lloegr. Mae llety gwyliau yn aml yn cael eu rhedeg ar sail fasnachol, gan ddarparu ffynhonnell incwm i’w perchnogion.

Os yw perchennog am i’w eiddo fod yn agored i ardrethi busnes, mae angen iddo fodloni meini prawf i fod yn gymwys i aros ar y rhestr ardrethi annomestig. Newidiodd y meini prawf ym mis Ebrill 2023.


Pam rydym yn gofyn am wybodaeth gosod

Mae’n ofynnol yn gyfreithiol i ni sicrhau bod y rhestrau ardrethu annomestig a rhestrau'r Dreth Gyngor yn gywir.

Rydym wedi bod yn ysgrifennu at berchnogion llety gwyliau, y mae eu heiddo ar hyn o bryd yn y rhestrau ardrethi annomestig ar gyfer Cymru a Lloegr. Rydym wedi gofyn iddynt ddarparu gwybodaeth gosod am eu heiddo. Yna rydym yn defnyddio’r wybodaeth hon i wirio a yw’r meini prawf cymhwysedd wedi’u bodloni. Os ydynt, yna gall yr eiddo aros ar y rhestr ardrethi annomestig a pharhau i fod yn agored i dalu ardrethi busnes.

Rydym hefyd yn gofyn am wybodaeth gosod fel rhan o’n hailbrisiadau rheolaidd.

Rydym yn rhoi gwybod i berchnogion pan fydd angen iddynt ddarparu’r wybodaeth hon. Yr unig amser y mae angen i berchnogion gysylltu â ni’n rhagweithiol i rannu gwybodaeth gosod yw pan fo eiddo ar restr y Dreth Gyngor ar hyn o bryd, ond mae’r eiddo wedi bodloni’r meini prawf i symud i’r rhestr ardrethu annomestig. Mae ffurflen benodol ar gyfer hyn – un ar gyfer Lloegr ac un ar gyfer Cymru.


Darparu’r wybodaeth o fewn 56 diwrnod

Os byddwch yn derbyn llythyr gan Asiantaeth y Swyddfa Brisio yn gofyn am wybodaeth gosod am eich llety gwyliau hunanarddarpar mae’n bwysig eich bod yn ei ddychwelyd o fewn 56 diwrnod i’r dyddiad cyhoeddi. Os na fyddwch yn gwneud hynny, caiff eich eiddo ei symud i restr y Dreth Gyngor, p’un ai ydych yn bodloni’r meini prawf neu beidio.

Mae’n ofyniad cyfreithiol i ni wneud hyn. Unwaith eto, mae hyn yn rhan o’n gofyniad statudol i gadw rhestrau ardrethu annomestig cywir. Pan fyddwn yn gofyn am wybodaeth i’n helpu i wneud hyn, mae’n ofyniad cyfreithiol i berchnogion ddarparu ymateb cywir o fewn 56 diwrnod.


Digidol sydd orau

Rydym yn anfon ffurflen copi caled pn fyddwn yn gofyn am yr wybodaeth hon. Ond gallwch gwblhau fersiwn digidol o’r ffurflen a’i dychwelyd i’r VOA drwy e-bost. Mae ffurflen ar gyfer Lloegr a ffurflen ar gyfer Cymru. Os oedd modd mae’n well gennym dderbyn yr wybodaeth hon dros e-bost. Mae’n ein cyrraedd yn gyflymach, ac mae’n fwy effeithlon.

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  1. Comment by F.V. McKay posted on

    Hallo, I would like some guidance with the valuation form, Would it be possible to have the contact details of one of the staff please.

    • Replies to F.V. McKay>

      Comment by Valuation Office Agency posted on

      Good afternoon. The best way to get in touch with us is through our Contact Form at

      Our telephone service is also available between 9.00am and 4.30pm, Monday to Friday. You can call:

      03000 501501 (England)
      03000 505505 (Wales / Cymru)

  2. Comment by Tim Quick posted on

    Hi, could you please tell me - If an assessment finds that a holiday let property needs to be moved back to the Council Tax list when would Council Tax be payable from?
    We have not been able to get a clear answer on this and I am concerned that our Welsh holiday let will be unable to meet the new Welsh Government requirements.

    • Replies to Tim Quick>

      Comment by Valuation Office Agency posted on

      When a property moves from non-domestic rating to council tax, there will be an effective date from when this change takes place and council tax becomes chargeable on the property.

      This will be the case when the property no longer meets the criteria as a holiday let, as set out in legislation. These criteria changed with effect from 1 April 2023 meaning that in Wales properties must now be available to let for at least 252 days of the year and actually let for at least 182 of those days in the previous 12 months. There must also be an intention to continue letting the property for at least 252 days in the year ahead.

      The effective date will depend on your individual circumstances, but if a property moves to the council tax list we will write to you beforehand.

  3. Comment by Mark Loosmore posted on

    Hi- I was sent a link to an online form to fill out but it doesn't seem to ask questions relevant to a holiday let, For example I have to fill in the details of who it is sublet to which clearly changes weekly. I googled it and form an offline form which is completely different and more relevant but is not what the letter asks me to complete. There are on contact details on the letter to get help either. How do I proceed?

    • Replies to Mark Loosmore>

      Comment by Valuation Office Agency posted on

      Hi Mark, thanks for your message. The best way to get in touch or find the information you are looking for is through our Contact Form at

      Our telephone service is also available between 9.00am and 4.30pm, Monday to Friday. You can call:

      03000 501501 (England)

      03000 505505 (Wales / Cymru)

  4. Comment by Philippa Phillips posted on

    The form VO6048 states that i need to provide information from 1 April 2022 to 31 March 2023. My business has an accounting period to 31 May each year what period should i show my total income for please

    • Replies to Philippa Phillips>

      Comment by Valuation Office Agency posted on

      Good morning, the new criteria came into force on 1 April 2023. We are asking for information for 12 months prior to that to assess whether properties meet the criteria. You do not need to provide a financial year of information, you just need to provide information that covers the 12 month period as set out in the form.

      Please do contact our customer service team if you need any more support to complete the form.

  5. Comment by Richard Gardiner posted on

    Where can you find the online submission form VO6048, if you click the link it just takes you to a printable version of the form, and not an online submission format.

    • Replies to Richard Gardiner>

      Comment by Valuation Office Agency posted on

      Hi Richard, you can complete the form on your computer and email it to us, but you can't complete and submit online.

  6. Comment by Steve Urry posted on

    Hi - If a property being sold is subject to business rates - as it is used as a holiday let/second home - how would a purchaser change it to be council tax if they were going to occupy as a main residence.

    Would the change happen after completion so there might be a period of limbo?

    Have searched for the scenario and can't find info other than going the other way round.

  7. Comment by Beth Wright posted on

    Hi when you ask for total income do I disregard all costs ie it is gross income?

  8. Comment by Tracey Abbott posted on

    The income figure requested on the form, is this gross or net (after rental costs)|?