If a holiday let property is on the business rates list — meaning it meets the VOA's commercial letting thresholds — it remains liable for business rates even when empty between bookings. Temporary voids during the letting season do not remove the liability.

In practice, if your property qualifies for Small Business Rate Relief (SBRR) (rateable value under £12,000), your bill is zero regardless of occupancy, so an empty period makes no difference to what you pay.

If a property is taken entirely off the short-let market for an extended period and no longer meets the 140-day availability / 70-day letting thresholds, the VOA may reassess it for council tax instead. Council tax may come with its own empty property rules depending on your local authority — some charge a premium on long-term empty homes.