Second Home Owners

Part of 1. Questions to the Minister for Finance and Trefnydd – in the Senedd at 1:42 pm on 22 May 2019.

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Photo of Rebecca Evans Rebecca Evans Labour 1:42, 22 May 2019

In Wales, to qualify as self-catering accommodation, a dwelling must be available to be let for at least 140 days in a 12-month period, and it must actually be let for 70 days, and that definition was set out in the Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010. I do think that it is timely to review those figures and certainly would look at the work that HMRC is doing in this area as well as a potential model, but all of this is very much in the mix as we have these discussions regarding rate relief particularly relating to second homes, holiday homes and so on.