Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential merits of changing the tax regulations which allow second home owners to avoid paying full council tax by registering their properties as holiday lets.

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.