Insights
We are the UK's only dedicated accounting practice focused exclusively on short-term let and holiday let operators. These are the tax and compliance issues we handle daily, written up for the operators handling them themselves.
As of April 2026, roughly 84% of English billing authorities apply a 100% council tax premium on furnished second homes. For STL owners the choice is now binary — meet the 70/140-day business rates threshold, or pay double.
The 2026 non-domestic rates revaluation has moved the arithmetic. For STL operators in Scotland, the previously reliable answer - stay on business rates, claim Small Business Bonus - is no longer automatically the best answer. This is how to work out which rating gives you the lower bill for your specific property.