Diolch. I welcome the opportunity to bring forward these regulations today. The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 increase the maximum level at which local authorities can set council tax premiums on dwellings occupied periodically—more commonly referred to as second homes—and on long-term empty properties, from 100 per cent to 300 per cent. The measures are part of a wider commitment to address the issue of second homes and unaffordable housing facing many communities, as set out in the co-operation agreement between the Welsh Government and Plaid Cymru.

Last summer, we consulted on local taxes for second homes and self-catering accommodation. This was one aspect of the Welsh Government's three-pronged approach to address issues of affordability and the impact that large numbers of second homes and holiday lets can have on communities and the Welsh language. The consultation formed part of a review of the current local tax legislation. We sought views and evidence from individuals and organisations on the discretionary powers that allow local authorities to levy a higher rate of council tax on second homes and long-term empty properties. We received almost 1,000 responses, reflecting a wide spectrum of interest.

The ability to charge additional council tax premiums has been welcomed as a mechanism that can help local authorities to mitigate the negative impacts that second homes and long-term empty properties can have on some communities. While many of the opportunities for addressing housing issues through premiums have not yet fully been realised, increasing the maximum level at this juncture will enable individual local authorities to decide a level appropriate for their local circumstances when the time is right for them. The powers come into effect from April 2023. Local authorities will be able to set the premium at any level up to the maximum, and they'll be able to apply different premiums to second homes and long-term empty dwellings. As now, it will be for individual authorities to decide whether to apply a premium and at what level to apply it. In making these decisions, each authority will need to make an assessment of the possible impacts on individuals, communities and the local economy. Local authorities should consult local people and home owners before introducing premiums, allowing a minimum period of 12 months between making its first determination to introduce a premium and the financial year in which it takes effect. I ask Members to approve these regulations today.