In general, business rates are payable on most commercial
property, such as shops, offices, warehouses and factories.
Self-catering accommodation, such as a holiday home, is also liable
to pay business rates, if you intend to make it available for
commercial letting to short stay guests for 140 days or more in a
year. If you offer bed and breakfast accommodation in your own home
to six people or less, you are exempt from business rates, provided
that the bed and breakfast use is subsidiary to the residential
use. Timeshare units are also liable to business rates.