Holiday Homes:
Richmondshire is a very attractive and popular rural district
with a thriving tourism industry. Some people have been fortunate
enough to acquire secondary residences within the area, which are
used as private holiday or future retirement homes. Whilst these
furnished property’s are no ones
sole or
main place of residence they are, with effect from
1st April 2004, still subject to a 90% Council Tax
charge.
Self-catering Accommodation:
If a property is used primarily in the course of a business
i.e. it is available to let to short term guests (who have their
sole or main place of residence elsewhere), on a commercial basis
for 140 days or more, then the property would be subject to
Business Rates rather than Council Tax.
For more information about Business Rates please visit the
Council’s
Business Rate pages.
Bed and Breakfast Accommodation:
If someone offers bed and breakfast accommodation in their own
home, to six or less people at any one time, they will not be
liable for Business Rates, provided that the bed and breakfast use
is subsidiary to the dwellings residential use. They will, however,
be liable for Council Tax on the whole property.
Should the accommodation be available to more than six people at
any one time, then they will be liable for Business Rates on that
part of the property and Council Tax on the remaining domestic
element.
For more information about Business Rates please visit the
Council’s
Business Rate pages.
Contact us:
If you require any further information about holiday
homes, self catering or bed and breakfast accommodation, please
contact us on (01748) 829100 and ask to speak to a member of the
Local Taxation Team, or alternatively you can e-mail us at
mailto:local.taxation@richmondshire.gov.uk
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