Written question WQ90802

The Valuation Office Agency is responsible for the classification of self-catering properties for local tax purposes, based on the criteria set out in legislation.

On 2 March 2022, more than 12 months before the changes took practical effect, we announced the outcome of our consultation on local taxes for second homes and self-catering accommodation. Since then, we have issued several statements and responded to debates and questions on this matter, which has been the subject of widespread and sustained media attention. We have also updated our guidance on non-domestic rates for self-catering properties, which is published on Business Wales.

Ministers and officials have met with and responded to correspondence from self-catering operators and sector representatives. Throughout, we have been clear about the Welsh Government’s decision and the timing of changes.

In autumn 2022, the Valuation Office Agency wrote directly to all operators of self-catering properties on the non-domestic rating list at the time, to ensure they were aware of the changes.

This work is being carried out in collaboration with Siân Gwenllian MS, the Plaid Cymru designated lead member, as part of the Cooperation Agreement between the Welsh Government and Plaid Cymru.