Written question WQ88280

The Valuation Office Agency (VOA) is responsible for compiling and maintaining the council tax and rating lists for Wales. The VOA makes the assessment as to whether a property is listed for council tax or non‑domestic rates based on the available evidence. The process for listing properties is supported by extensive legislation and guidance. The VOA is independent of the Welsh Government.

Properties listed as domestic dwellings are subject to the council tax system.

Should a chalet be classified by the VOA as domestic property, it will be liable for council tax unless it is eligible for a specific exemption. This also applies to caravans, lodges and other types of property used for domestic purposes. If the property is a second home, it may be also be liable for a council tax premium if the local authority has determined to apply one. There are a number of statutory exceptions to council tax premiums, including exceptions for occupied caravan pitches and dwellings subject to certain planning conditions, but such dwellings may still be charged council tax at the standard rate.

The power to charge premiums is discretionary and allows local authorities to tailor their use of premiums to address local priorities and reflect the different patterns of housing availability and needs across Wales. In exercising these powers, an authority may determine particular types or classes of properties within the categories of long-term empty properties or second homes to which it will or will not apply a premium.

Local authorities also have discretionary powers to reduce council tax bills and they can use these powers to reduce a bill by any amount. It is a matter for the local authority as to whether it uses these powers and determinations are made on a case-by-case basis.