Response to request for self-catering holiday lets information
Published 4 September 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/number-of-properties-moved-from-non-domestic-rating-to-council-tax-2021-2024/response-to-request-for-self-catering-holiday-lets-information
FOI Request
“Under the freedom of information act, I would like statistics on how many properties have now been shifted from Business rates to paying council tax with actual figures and as a percentage.
I would like this information specifically for Gwynedd, and Pembrokeshire, but would be interested to see what the data is across Wales by region. In the Gwynedd area specifically, It would be interesting to know if this information can be broken down by property location, e.g. Abersoch, Nefyn area etc.
I would be interested in data from 2021 to 2024
I feel there will be huge discrepancies. For example holiday lets in Snowdonia regions will be much more likely to hit the 182 day target, due to walkers/ hikers and climbers booking all year round. The area of Morfa Nefyn is coastal and bookings are very seasonal, the majority of weeks booked between late July and September and other school holidays.”
Response
Background
We have interpreted your request as seeking the number of self-catering (holiday let) properties in Wales which have been removed from the non-domestic (business) rating list and instead assessed for Council Tax purposes, broken down by:
- actual figures and percentages
- region
- within the timeframe 1 April 2021 to 1 April 2024
It may help if I first clarify the legislation that applies to self-catering properties in Wales.
From 1 April 2023, new eligibility rules set by Welsh Government came into force for business rates to apply to self-catering properties in Wales. If properties do not meet these rules, they are moved from the business rates rating list to the Council Tax list.
To continue to be eligible for business rates, the property must be (all of the following):
- available to let commercially for short periods that total 252 nights or more in the previous and current year
- actually let commercially for 182 nights or more in the previous 12 months
We look at whether the property was occupied immediately before midnight to establish whether a property was let on a certain day. You can find more about this at: www.gov.uk/government/publications/rating-of-holiday-cottages-and-self-contained-units.
We conduct a rolling programme to check that properties listed as self-catering in the rating list meet the eligibility criteria. Properties may also be reassessed for other reasons, for example if there has been a change of circumstances or a change of use.
The rolling programme means we write to customers asking for this information at different times during the financial year. The rules apply equally to all self-catering properties and are used in assessments made from 1 April 2023. New self-catering properties are liable for Council Tax until the property meets the eligibility rules.
Response to your request
I confirm the Valuation Office Agency (VOA) holds some information falling within the scope of your request, as required by section 1(1)(a) of the FOIA.
While we hold some statistical information relating to this, it is withheld from disclosure due to the exemption at Section 22 of the FOIA. This exemption applies when a public body intends to publish the requested information at a future date. We intend to release statistical data relating to holiday lets in England and Wales later this year. Further detail about this is available at: www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024/non-domestic-rating-stock-of-properties-statistical-commentary#further-information.
Section 22(1) is a qualified exemption, and the VOA must consider whether the public interest in maintaining the exemption outweighs the public interest in disclosing the information.
There is a public interest in disclosure of this information in the interests of transparency and accountability. However, there is also a public interest in permitting public authorities the ability, within reason, to determine their own publication timetable to deal with the necessary preparation and administration involved.
When information is to be published because it is of public interest, it may not be fair to provide advance publication to one or more specific individuals. On balance we consider that the public interest in withholding the information, in this case, until the planned publication date outweighs the public interest in disclosure prior to that date.
The relevant legislation can be read in full here: www.legislation.gov.uk/ukpga/2000/36/section/22.
As we are withholding the information you requested, this letter constitutes a refusal notice under Section 17 of the Act.
Outside of FOIA (advice and assistance)
Information provided outside of the FOIA
The VOA publishes official statistics on the stock of domestic properties by Council Tax band and property attributes in England and Wales each year. The most recent publication includes annual statistics from 1993 to 2024 and shows the number of properties inserted into and deleted from the Council Tax Valuation Lists.
Table ‘CTSOP5.0’ provides the number of properties inserted into the Council Tax list by financial year. The reasons for insertion “Change in use: New to Council Tax list” and “Change in use: Return to Council Tax list” will cover properties that were previously non-domestic (business). This does not cover solely holiday lets, but any business property type.
The main publication page can be found at: www.gov.uk/government/statistics/council-tax-stock-of-properties-2024
Table CTSOP5.0 can be found at: https://assets.publishing.service.gov.uk/media/66854c82d9d35187868f43e9/CTSOP5.0_time_series.xlsx