This is the response to an external request for information seeking a record of the number of properties in Pembrokeshire county council, submitted for retrospective classification as business rates (second homes, holiday lets, self catering or similar nomenclature) which were previously included on the Council Tax list.
Before a property qualifies to be moved on to the rating list, the Valuation Office Agency (VOA) requires evidence of actual letting for 70 days in a 12 month cycle as well as availability for 140 days. Such decisions should be recorded and evidenced – usually via the return of a form of return (FOR).
Caseworkers use special category code “131G”, reason code “02” and address matching when they identify a property submitted for business rates assessment in the self catering, holiday unit and premises category that was previously on the domestic rateable value list.
Counts are rounded to the nearest 10. Totals may not sum due to rounding.
The VOA regularly publishes statistics relating to non-domestic rating. This includes:
- stock of properties, the most recent publication as at 31 March 2016
- challenges and changes, the most recent publication as at 31 December 2016
March statistics are available and December statistics are also available.