More holiday-let properties in Wales are to be subject to council tax.
Following consultation, Welsh minister for finance and local government, Rebecca Evans, has announced a tightening of the criteria that allows self-catering accommodation to claim exemption from the tax.
The number of days required for self-catering property to be available to let each year in order to qualify for relief has been increased from 140 to 252. And the days actually let have been put up from 70 to 182.
‘The Welsh Government is of the view that properties let out as self-catering accommodation on an infrequent basis should be liable for council tax’, said Evans. ‘Increased letting criteria will ensure that self-catering properties are classed as non-domestic only if they are being used for business purposes for the majority of the year’.
The change forms part of the Welsh Government’s plans ‘to ensure property owners make a fair contribution to the communities where they have homes or run businesses’, said the minister.
Views conveyed in the consultation ‘clearly support a change to the criteria for self-catering accommodation to be classified as non-domestic’, she said. ‘Increasing the thresholds will provide a clearer demonstration that the properties concerned are being let regularly and are making a substantial contribution to the local economy’.