1. What assessment has the Minister made of what additional resources local authorities will need to implement the new thresholds for self-catering accommodation qualifying for non-domestic rates? OQ57756

The process for assessing self‑catering properties for local taxes is well established and we do not expect local authorities to need additional resources. The Valuation Office Agency conducts regular reassessments to ensure properties continue to meet the relevant criteria, and it communicates any changes to local authorities.

Thank you, Minister, for your response. As you touched on the new proposals coming forward from Welsh Government, I see the change in the criteria for self-catering accommodation being liable for business rates instead of paying their council tax, and so I'd like to focus my contribution on the effect this will likely have on the role of councils and their involvement with this. Because it's likely, of course, that councils will be the ones, and council officers, having to ensure that properties and landlords are adhering to what it is they should be adhering to, and that they're the ones likely to have to monitor property use over this time as well. So, of course, it's going to take significant resource of council officers and councils to ensure that this does take place. So, I wonder what conversations you are having with councils, and discussions you're having with councils, as to their role in ensuring that the proposals that you're bringing forward to come into place in April, likely, next year and the resources they have to be able to support these proposals.

Thank you for the question. We did consult very widely in regard to these proposals, having more than 1,000 consultation responses, which obviously we considered carefully before coming to the conclusions in relation to the changes to the criteria.

I will say that it is the VOA that undertakes the bulk of the work in respect of the assessments and the adherence to criteria, and we do fund the VOA to undertake that work and to undertake regular assessments. Obviously any attempt to mislead the VOA, or to knowingly provide false or inaccurate information, could lead to prosecution or fraud, so it's very serious that businesses do make the correct returns. 

I will say, and the Member has referred to the fact, that these changes won't come in until April 2023, so that does give plenty of time for these changes and the implications to be considered by those property owners who might be affected. But the VOA does have that dedicated team to validate the evidence provided about self-catering premises and list entries in Wales. It does carry out some spot-checks regularly as well and does investigate any concerns highlighted. So, if the local authority or, indeed, members of the public become concerned about the way in which a property is listed and used and that those two things aren't necessarily matching up, then the individual can raise that with the local authority, which can then report it to the VOA, which will undertake its investigation.