The first part of a Welsh Government crackdown on second homes in Wales will come into force next April. The change will bring in stricter rules for holiday homes that are exempt from council tax.
Currently any holiday house that is let out for more than 70 days a year – and is available to be let out for more than 140 days a year – can pay business rates instead of council tax. Under the new rules holiday homes will have to be let out for more than 182 days a year and be available for let for upwards of 252 days a year to qualify for the exemption.
The change, which had been proposed as part of the Welsh Government's wider crackdown on second homes, had caused consternation among many owners of holiday lets who feared that it would be impossible for them to let out properties outside of prime areas for more than half the year. Rebecca Evans, the Welsh Government minister for finance and local government, has now said that the change will come into effect on April 1 next year. She said property owners should aim to achieve the criteria this year but it would not be assessed until April 1, 2023.