The Welsh Government has today launched a 12-week consultation on changes to the criteria used to classify self-catering properties for local tax purposes, including a review of the 182-day letting threshold.
Self-catering properties may be subject to non-domestic rates rather than council tax, but only if they meet certain letting criteria.
Since April 2023, this has required that a property is available to let for at least 252 days and actually let for at least 182 days in the previous year.
The consultation will explore whether the 182-day threshold is set at the right level and what impact a modest reduction might have.
In addition, 5 new exemptions are proposed for self-catering properties that could not reasonably be used as a permanent home.
These could cover properties which are part of a wider business, large multi-unit properties, properties subject to a relevant planning restriction, properties within the curtilage of the owner's home, and properties on the owner's farm.
The consultation will run from the 31 July until 23 October 2026, for further information please select the following link: Review on holiday let tax rules to support tourism and local communities | GOV.WALES.