Cofnod Datgeliadau

Defnyddiwch y rhan hon o'r wefan i weld Bas Data cofnod datgeliadau'r Awdurdod.

Cwestiwn

For your Local Authority area:- 1. How many holiday accommodation businesses moved from business rates to council tax in respect of the first qualifying year of 2022/23 because they did not meet the 182 day occupancy threshold? 2. For those businesses that did move from business rates to council tax for the qualifying year 2022/23 please confirm the number for each of the following categories: • Charged Council tax without a premium • Charged Council tax with a premium charge (please also state the percentage premium applied) • Not charged Council tax under your discretionary powers to exempt Note: this FOI refers to Council Tax charges applicable for 2022/23, the retrospective charges are being applied from 2023 onwards and many are receiving their Council Tax bills for 2022/23 in the current financial year.

Ateb

The changes regarding self-catering came into effect from the 1st April 2023 with regard to the number of days of actual let and available for let (https://businesswales.gov.wales/non-domestic-rates-self-catering-properties-wales). This coincided with the new Non Domestic Rating list published by the Valuation Office Agency (VOA). Changes to the rating assessment from Business Rates to Council Tax and Vice Versa have generally been back to the 1st April 2023. The following table has been taking from the business rates rating assessment system report, and from which I have extrapolated the VOA description of “Self catering Holiday Let and Boarding House” and populated this information in the table below at various dates Date VOA Property Description No of Hereditaments with this description 01/04/2022 Self-Catering Holiday Let and Boarding House 32 01/04/2023 Self-Catering Holiday Let and Boarding House 38 01/04/2024 Self-Catering Holiday Let and Boarding House 46 01/04/2025 Self-Catering Holiday Let and Boarding House 55 30/08/2025 Self-Catering Holiday Let and Boarding House 47 For any Business that moved from Business Rates to Council tax they would have been charged as a second homes / furnished property, the following table show the local authority’s historically and current treatment of furnished / second home properties: Financial Year Council Tax Charge Comments 1993 to 2024 100% A furnished property has always been charged full council from 1st April 1993 to 31st March 2024 2024 to date 200% The local authority introduced council tax premiums for Long Term Empty Properties and Second Homes with effect from the 1st April 2023. The increase for second homes didn’t come into effect until the 1st April 2024. At present furnished dwellings are charged 100% Charge plus 100% council tax premium. For those properties that are brought back into Council Tax they would be charged as stated above 200% from the date specified by the VOA. At present the local authority have not made any discretionary relief awards for these types of properties, but we will assist/advice the taxpayer when contacted.