Disclosure Log
Disclosure Log Search
Use this part of the site for filtering the search results.
Use this part of the site to view the Authorities disclosure log Database.
Record Ref : FOI 11826
Date Received : 05/12/2025
Date Completed : 09/01/2026
Organisation : Whatdotheyknow.com
Application Type : Company
Category : Business Rates
Question
This request concerns enforcement actions relating to properties assessed as self-catering holiday accommodation for non-domestic rates (NDR), and enforcement actions taken after such properties move to council tax following failure to meet the 182-night letting criteria. 1. Enforcement Actions for Self-Catering Units on NDR 1 April 2022 – 31 March 2023 1 April 2023 – 31 March 2024 1 April 2024 – 31 March 2025 For each of the time periods above, please state the total number of: a. Court summons issued by Merthyr Tydfil County Borough Council for non-payment of NDR b. Liability orders obtained relating to NDR c. Prosecutions initiated for NDR non-payment Please provide data only for properties that were listed as self-catering accommodation on the NDR list at the time of enforcement. 2. Enforcement Actions for Former Self-Catering Units After Moving to Council Tax For the same three periods, please provide: The number of council tax summons issued to properties that had been on the NDR self-catering list in either of the previous two financial years The number of council tax liability orders obtained for these properties The number of council tax prosecutions (if any) relating to these properties This is intended to isolate enforcement action against properties that failed to meet the letting criteria and were therefore moved to council tax.
Answer
There has been no actions or enforcement required for self-catering properties