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Rebecca Evans MS, Minister for Finance and Local Government

First published:
25 August 2021
Last updated:

On 6 July, the Minister for Climate Change set out our “ambitious three-pronged approach” to address issues of housing affordability and the impact of second homes and commercial holiday lets on housing availability, communities and the Welsh language.

As part of this work, I am publishing today a consultation to invite views on possible changes to local taxes to support local authorities in managing the impact of second homes and self-catered accommodation in their areas.

This consultation forms part of a review of the current legislation and considers the discretionary powers given to local authorities to apply council tax premiums to second homes and long-term empty properties, and the criteria and thresholds used to classify self-catering accommodation (commercial holiday lets) as non-domestic properties.

We are seeking views and evidence from individuals and organisations on the discretionary powers which allow local authorities to levy a higher rate of council tax on second homes and long-term empty properties.  We are also asking for views and evidence on the criteria for a property to be defined as self-catering accommodation for local tax purposes.  We would also welcome replies on the impact of potential changes.

The consultation will run for a period of 12 weeks.  Responses are requested by 17 November and all responses will be taken into account in considering any further developments.

This statement is being issued during recess to keep members informed of developments following the oral statement in July.