In response to escalating council tax bills, an increasing number of holiday homeowners in the UK are registering their properties for business rates, with the total rising from 63,000 in 2020 to 78,000 by March 2024. This shift allows property owners to avoid council tax premiums of up to 100% imposed on second or empty homes by claiming small business rates relief for properties with a rateable value under £12,000. Consequently, 96% of holiday lets qualify for this relief. Although this strategy reduces individual tax burdens and keeps the number of second homes steady at 263,000, it exacerbates local housing affordability issues by reducing council tax revenue. Furthermore, a survey indicates that only 4% of holiday let owners believe their properties would be sold to local residents, suggesting limited impact on improving local housing access despite the tax modifications.