Holiday chalets are usually assessed for business rates rather than council tax, provided they meet the commercial letting thresholds set by the Valuation Office Agency (VOA).

In England, the property must be available to let for at least 140 days and actually let for at least 70 days in a 12-month period. Similar thresholds apply in Wales and Scotland. If a chalet meets these conditions, the VOA will list it for non-domestic rates.

If the chalet does not meet the thresholds — for example, it is used mainly as a personal retreat — the VOA may place it on the council tax list instead. Your local billing authority can confirm which regime currently applies to your property.