Written question WQ99934

The Welsh Government does not hold data on the average waiting time, outstanding volumes, or changes to classifications following specific types of challenge or appeal related to self-catering properties (i.e. the omission of a property from a non-domestic rating list or its inclusion in a council tax list). These are operational matters for the HMRC Valuation Office.

The Valuation Office has its own targets to resolve 90% of non-domestic rates challenges within 12 months (the statutory deadline is 18 months) and 95% of council tax challenges within two months. These targets were not met during the 2025-26 financial year. A statutory deadline of four months for the resolution of council tax challenges took effect from 1 February 2026 (there was not previously a statutory deadline). The Valuation Office met this deadline for council tax challenges received between 1 February and the end of the financial year. The targets reflect the broader work of the Valuation Office in considering challenges and are not specific to cases on the classification of self-catering properties. Welsh Government officials are closely monitoring the performance of the Valuation Office, through established governance arrangements, and have sought assurances that plans are in place to improve performance moving into this year.

It would not be possible for a property owner to challenge the transfer of a property between the non-domestic rating and council tax lists before the relevant action has been taken by the Valuation Office, on the basis of the evidence reviewed according to the legislative framework. However, the right to challenge or appeal certain decisions and events remains an important element of fairness in local taxation systems. The relevant grounds for a challenge or appeal may be engaged following the action to which they relate, should a taxpayer wish to do so.