Thank you, Presiding Officer. I'm grateful today to be able to move our motion regarding business rates for self-catering accommodation, in the name of my colleague Darren Millar. And in opening today's debate, I'd first like to clarify that this is not a debate on the rights and wrongs of the 182-day regulations that were announced earlier this year, and, as you know, on this side of the benches, we were against the introduction of these regulations, and in July we brought forward a motion to annul the Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022, which of course was defeated in this Chamber.

Our debate today is regarding the confusion and unfairness of the implementation of this Order, which, on this side of the benches, we feel are extremely unfair and unjust. What is being asked at the moment is for people to play by rules that aren't yet in place. I can't see this happening in any other situation that I can think of. So, let me explain: as we know, from 1 April 2023, evidence must be provided that a property has been made available to let for at least 252 days, and actually let for at least 182 days, and this is outlined in point (b) of the Government's amendment in front of us today. However, the Valuation Office Agency's assessment will be based on records for the 12 months prior to this date, meaning self-catering businesses will be and have been assessed on the new regulations coming into force in 2023, dating back to 2022. So, the assessment will be based on something that is not currently a requirement. In my view, and in the view of these benches, it simply not fair and reasonable to assess a business on data from when they don't need to meet these new expectations. And I believe that Welsh Government should reflect on the serious concerns expressed by self-catering accommodation providers across Wales regarding the assessment period for determining this eligibility. So, that is the issue that we're debating here today—it's the expectation of businesses to play by rules that aren't currently in place.

In terms of context for this, and why it's important to get this right, and why the current outworking of this Order is so unjust, it's partly due to the incredible importance of this sector to the Welsh economy. As you know, it's something I've mentioned time and time again in this Chamber, and the report produced by the Federation of Small Businesses on tourism this summer shows that tourism accounts for over 12 per cent of employment in Wales—that's one in seven people in Wales being employed by the sector. In addition to this, this report shows that tourism accounts for over 17 per cent of Wales's gross domestic product. It's abundantly clear that this sector is vital for our country and local communities here in Wales.

In the Government's point (a) of their amendment, they state they've consulted widely. However, I find it difficult to fully accept, as the self-catering accommodation sector and leading figures in the tourism sector, in my capacity as chairman of the Senedd cross-party group on tourism, have outlined their sheer confusion, anger and frustration regarding the implementation of this Order in front of us—again, an expectation of those businesses having to play by rules that aren't yet in place.

The final part of today's motion I'd like to focus on today is actually point (c) of the Government's amendment, which states:

'these changes are part of a wider package measures...designed to support vibrant local communities, in which people can afford to live and work all year round.'

On the face of these words, I'm sure Members from across the Chamber can agree with this. But, as we know, the prime reason for these regulations being brought in was to differentiate between second homes and legitimate self-catering holiday accommodation. However, with the criteria being assessed this year, before those rules are in place, before those regulations actually come into force, we will see a skewed set of results, as self-catering accommodation have not been given the proper time to plan, adjust their business plans and ensure their businesses are geared up for this change. So, it will not achieve what the Government are seeking to achieve. In addition to this, as we all know through the Chamber, the way these businesses are set up, and the way that people book their holidays is often far in advance—six, 12, and longer, months in advance. So, by assessing data now, before the regulations come in, self-catering accommodation have not had time to plan, and we'll see miscalculated information. Again, Welsh Government will not be able to achieve their overarching aims.

So, to conclude, Llywydd, it's extremely unfair and unreasonable to assess and judge self-catering accommodation on the old rules when the new rules come into place next April. This could lead to detrimental impacts on the tourism sector and is causing confusion in the sector, a sector that is so important to our economy and to our local communities. So, I look forward to contributions from across the Chamber in this debate, and I particularly look forward to contributions from people trying to explain why they think this injustice is fair. Diolch yn fawr iawn.