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Changes proposed to Wales holiday let tax rules

Changes proposed to Wales holiday let tax rules

Summary

The Welsh government is proposing changes to tax rules for self-catering holiday accommodations in Wales. Currently, properties must be available for rent for 252 days and occupied for 182 days annually to qualify for a lower tax rate. The new proposal suggests allowing a 182-day letting average over several years and counting charity donations towards the target.

Key Facts

  • Current rules require holiday properties in Wales to be available for 252 days and let for 182 days to pay lower non-domestic rates.
  • The proposed change allows for an average of 182 days rented over several years.
  • Up to 14 days of charity-donated holiday time could count towards the 182-day requirement.
  • A consultation on these changes is open until 20 November.
  • If approved, changes could take effect on 1 April 2026.
  • Some groups criticize the proposals, wanting more focus on broader housing issues.
  • Around 60% of holiday property owners already meet the current letting requirements.
  • Critics argue the policy has negatively impacted tourism in Wales.

Source Information