Local taxes for second homes and self-catering accommodation

The Welsh Government is consulting on the discretionary powers which allows Local Authorities (LAs) to impose a higher rate of council tax on second homes and long-term empty properties.

The consultation also seeks views and evidence on what criteria should be used to define properties such as self-catering accommodation for tax purposes.

The Covid-19 pandemic has highlighted the issue of the affordability and availability of housing in Wales, particularly for young and local people, and the number of second homes and self-catering holiday accommodation.

“Ensuring that local people can live affordably in the communities in which they grew up, and the health and vitality of Welsh as a thriving community language, are top priorities for the Welsh Government.”

For information, the RWAS 2021 FUW Webinar ‘Tackling the Rural Housing Crisis’ can be viewed here: https://www.fuw.org.uk/en/members/member-seminars

The consultation document can be viewed here: https://gov.wales/local-taxes-second-homes-and-self-catering-accommodation

The consultation closed on 17th November and the FUW response can be viewed here.


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