The Non-Domestic Rating (Definition of Domestic Property) (England) Order 2026

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

This Order amends, with effect from 24th July 2026, section 66 of the Local Government Finance Act 1988 (c. 41) , which defines domestic property for the purposes of non-domestic rating under Part 3 of that Act.

Section 66(2B) provides that a property is not domestic property if the owner intends to let it commercially as self-catering accommodation for short periods totalling 140 days or more in the following year and other conditions are met in relation to letting in the previous year. Article 2 of this Order amends subsection (2B) to provide that the conditions: (i) that the property must have been available to let for 140 days or more in the previous year; and (ii) that it must have been in fact let for at least 70 days during that year, do not apply in relation to property which is occupied together with non-domestic property used for a different purpose or where there are five or more units of self-catering accommodation in a single hereditament (or what would be a single hereditament were hereditaments not separated by a highway).

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of an impact assessment is not necessary for such legislation.