There is some confusion about the treatment of seasonal workers accommodation for local taxation purposes. Some units of accommodation are assessed to Council Tax and some to Business Rates. Some charges are levied on the occupiers and some on the owners. Some charges are being backdated and others are not.
The related document below (NFU member login required) guides owners of such accommodation on how they can best organise their provision and occupation of seasonal workers accommodation so as to minimise their exposure to local taxation.