England holiday-let night counter: the 140 and 70 night tests for business rates

Counter

During those longer stays, the property could have been booked for 28 nights or less (so GOV.UK lets those nights count towards the 140)

I intend to make the property available to let commercially for at least 140 nights in the following 12 months

A count against the published rules, read 25 October 2026. Indicative only; the VOA decides. This is a guide, not legal or tax advice.

The rules in the sources' own words

The tests

Source: GOV.UK guidance (HM Revenue & Customs), "Apply for business rates for a self-catering property in England", last updated 29 September 2026. Read 25 October 2026.

• "your property was available to let commercially (with the intention of making a profit) for at least 140 nights within a 12 month period"
• "your property was actually let commercially for at least 70 nights within the same 12 month period"
• "you intend to make your property available to let commercially for at least 140 nights in the following 12 months"

Nights you cannot include

Source: GOV.UK guidance (HM Revenue & Customs), "Apply for business rates for a self-catering property in England", last updated 29 September 2026. Read 25 October 2026.

• "nights that your property was closed for repair or refurbishment"
• "nights that the site where the property is located was closed"
• "nights you were using the property privately, including letting it to friends or family for a discounted rate"
• "future bookings that have not happened yet"

Stays of more than 28 nights

Source: GOV.UK guidance (HM Revenue & Customs), "Apply for business rates for a self-catering property in England", last updated 29 September 2026. Read 25 October 2026.

• "If a stay lasts more than 28 nights:"
• "those nights do not count towards the 70 nights your property must be let"
• "those nights can count towards the 140 nights your property must be available to let, but only if the property could have been booked for 28 nights or less"

The VOA form's own words

Source: The Valuation Office form linked from that page, "Application for business rates for self-catering properties in England" (PDF, 04/26). Read 25 October 2026.

• "From 1 April 2023, to be eligible for business rates your property must have been both:"
• "available to let commercially (with the intention of making a profit) for 140 nights within the previous 12 months"
• "actually let commercially for 70 nights within the previous 12 months"
• "This can only include short-term lets (28 nights or less)."

Five or more lets in one property, from 24 July 2026

Source: GOV.UK guidance (HM Revenue & Customs), "Apply for business rates for a self-catering property in England", last updated 29 September 2026. Read 25 October 2026.

• "From 24 July 2026, if you own 5 or more self-catering holiday lets, they will be eligible for business rates if all of the following apply:"
• "they are part of the same property"
• "none of them are used as anyone’s sole or main residence"
• "you intend to make each self-catering holiday let available to let for at least 140 days over the next 12 months"