Two Conservative Members of the Senedd have made a vitriolic attack on Welsh Government plans to crack down on second homes and holiday lets with higher taxes. The new plans include an increase to the maximum level of council tax premiums for second homes, as well rules that limit exemption from council tax for holiday let that register as businesses. The proposals in full are detailed in this story.
The maximum level at which local authorities can set council tax premiums on second homes and long-term empty properties will be increased to 300%, which will be effective from April 2023. Councils will be able to set the premium at any level up to the maximum, and they will be able to apply different premiums to second homes and long-term empty dwellings. The full detail of that plan is here.
The criteria for self-catering accommodation being liable for business rates instead of council tax will also change from next April. Currently, properties that are available to let for at least 140 days, and that are actually let for at least 70 days, will pay rates rather than council tax. The change will increase these thresholds to being available to let for at least 252 days and actually let for at least 182 days in any 12-month period.
