Insights
Practical writing on the tax, VAT, MTD, rating and compliance questions that come up on short-term let and holiday let portfolios — with the primary sources cited, and dated so you can see when we wrote it.
From April 2025 English councils can charge up to a 100% premium on furnished second homes. Most councils have adopted it, but statutory exceptions apply and business-rates classification is one route out. This piece sets out the check sequence.
The 2026 revaluation has moved most Scottish self-catering rateable values, and the reliefs and premiums that sit either side of the bill have changed too. Rating classification is not a choice between two prices — it turns on the facts of the property. This is how to check where you stand on the 2026 list.