Second Homes: Council Tax

Ministry of Housing, Communities and Local Government written question – answered on 7th September 2020.

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Photo of Simon Clarke Simon Clarke Minister of State (Housing, Communities and Local Government)

Council tax is a devolved matter and the Welsh Government is responsible for the relevant legislation in Wales.

In England, a property may be registered as a holiday let – and therefore assessed for business rates rather than council tax – only if it is available for short-term let for 140 days or more a year.

The Secretary of State for Housing, Communities and Local Government has consulted on the criteria under which a holiday let is liable for business rates rather than council tax in England and is currently considering responses to that consultation.

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