The 140/70-day rule is the England eligibility test for business rates. Since 1 April 2023, a property must be available for short-term letting for 140 or more days per year and actually let for 70 or more days in the previous 12 months. Both conditions must be met. The Valuation Office Agency can request evidence such as booking confirmations, bank statements, and platform listing URLs to verify the letting activity. If you fall below 70 days, the VOA removes the property from the rating list and council tax applies again.