Wales holiday-let night counter: the 182 and 252 night tests for business rates

Counter

Nights available to let, latest 12 months

Commercial nights let, latest 12 months Stays of 28 nights or less only.

Commercial nights let, the 12 months before Stays of 28 nights or less only.

Commercial nights let, the 12 months before that Stays of 28 nights or less only.

Charity nights, latest 12 months

Charity nights, the 12 months before

Charity nights, the 12 months before that

Charity nights are counted up to 14 for each period. Only nights donated on or after 1 April 2026 count.

I intend to make it available for at least 252 nights in the next 12 months

An estimate against the rule as published on gov.uk, read 23 October 2026. A Welsh Government consultation on lowering the letting threshold closed on 23 October 2026, with any change intended from 1 April 2027. The Valuation Office decides. This is a guide, not legal or tax advice.

Several lets at the same place can be averaged together; this counter does one property at a time. See Business Wales for that.

The rules in the sources' own words

The tests

Source: gov.uk, "Apply for business rates for a self-catering property in Wales". Read 23 October 2026.

"your property was available to let commercially (with the intention of making a profit) for at least 252 nights within a 12 month period"
"your property was actually let commercially for at least 182 nights within the same 12 month period"
"you intend to make it available to let commercially for at least 252 nights in the following 12 months"

Averaging and charity nights

Source: gov.uk, same guidance. Read 23 October 2026.

"From 1 April 2026, you can use the average number of nights you let your property over the previous 24 or 36 months."
"The average must be at least 182 nights let in each 12 month period."
"From 1 April 2026 you can also include up to 14 nights per year where you have donated the use of the property to a registered charity."

Nights that don't count

Source: gov.uk, same guidance. Read 23 October 2026.

Under the heading "If a stay lasts more than 28 nights:" the guidance says "those nights do not count towards the 182 nights your property must be let"
In the guidance's list of nights you cannot include: "nights you were using the property privately, including letting it to friends or family for a discounted rate"

Checks

Source: Business Wales, "Non-domestic rates: self-catering properties in Wales". Read 23 October 2026.

"The VO’s target is to check the status of each self-catering property at least once every two years."
"A property found not to be meeting the criteria following reassessment may be moved to the council tax list at any time, including in respect of previous years."

Keeping your nights through the year

Not built yet. No payment is taken. Pressing only counts your interest and records nothing about you.