The number of single bed spaces in a property is the number of people that it sleeps .

The rateable value of self catering holiday accommodation is reached by looking at the number of single bed spaces it has. This method of setting a value on self-catering accommodation is widely used across the industry: properties are advertised as ‘sleeps 6’ or ‘sleeps 4’.

We exclude cot spaces or occasional use sofa beds in living areas from the number of single bed spaces unless they would normally be used in the particular type or size of property. For example, open-plan chalets or apartments will normally count sofa beds in the number of bed spaces advertised so we include them when valuing that type of property.

Bunk beds are always treated as if they were a single bed space.