Part of 1. Questions to the Minister for Finance and Local Government – in the Senedd at 1:39 pm on 22 March 2023.
Diolch, Llywydd, and good afternoon, Minister. As I'm sure you'll gladly recall, earlier this month I wrote a letter to you regarding council tax exemptions, in particular relating to the 182-day regulations for self-catering businesses in Wales. In this letter, I asked for an update on what exemptions will be made in relation to those regulations, and I was grateful to receive your response following the explanatory memorandum published on 6 March. Minister, you will know that these new regulations, with such limited exemptions, will mean that many genuine, well-established businesses in Wales will now pay thousands of pounds in tax that they previously had not done, or had not had to plan for, some of that being retrospective, therefore making some of these businesses unviable. So, Minister, what is your assessment of this?