Business rates apply to bed and breakfast establishments unless the business does not intend to offer short-stay accommodation to more than six people simultaneously AND the owner occupies part of the property as their only or main home AND their letting out the rooms is subsidiary to the use of the rest of the house as the owner's home.
Business rates apply to a self-catering establishment unless it offers short-term lets for fewer than 140 days over the period of a year.
It is only the part of the property used for business purposes that is subject to business rates.
The business' local authority will calculate the business rates based on the 'rateable value' of the property.
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