Business rates for your tourist accommodation premises

Business rates for your tourist accommodation premises

If you operate tourist accommodation, you may need to pay business rates.

For further information visit NIBusinessInfo or contact Land & Property Services.

In the case of a bed and breakfast, you may have to pay non-domestic rates on the portion used for tourist accommodation and domestic rates on the portion used for owner/staff accommodation.

Bed and Breakfast

Business rates do not apply to a bed and breakfast where:

• Facilities have less than six bed spaces available
• Letting out the rooms is subsidiary to the use of the rest of the house as your home (looking at, for example, the length of your season, the scale of changes carried out for guests and how much of the house you live in)

Self Catering

Business rates do not apply to a self-catering accommodation where the facilities are available for short-period lets less than 140 days a year

Domestic and business use

If you have to pay business rates, but use your property for business and domestic purposes, only the part you use for business purposes is subject to business rates. You will have to pay domestic rates for the residential part of the property.

Source: NI Business Info
Updated: 21/08/2020

This information is provided as a guide and is not designed to be definitive. Each business has its own requirements, depending on the type of accommodation.

For precise or detailed information, or on the legal implications for you in particular, you should consult Land and Property Services