Short-let hosts pay either council tax or business rates, not both. Council tax is the default. If your property in England is available for short-term letting for 140 or more days per year and actually let for 70 or more days, it can qualify for business rates. Properties that qualify for business rates can then apply for Small Business Rate Relief, which reduces the bill to zero for rateable values under £12,000. The thresholds are higher in Wales (252 days available, 182 days let) and Scotland (210 days available, 70 days let).