Have your say on Wales' 182-day rule

The Welsh Government is consulting on the rules used to determine whether self-catering accommodation is treated as a non-domestic property for local taxation purposes, including a review of the current requirement for a property to be actually let for at least 182 days a year.

The consultation also proposes five exemptions for certain types of self-catering accommodation which may not reasonably be capable of use as a permanent home.

CLA Cymru's position

CLA Cymru believes the current 182-day actual letting requirement is too high and does not adequately reflect the realities of operating a genuine self-catering business in rural Wales.

We are recommending that the actual letting requirement is reduced to 105 days.

We also welcome the principle of the proposed exemptions. However, it is important that any exemptions introduced are clear, workable and proportionate, with straightforward evidence requirements and consistent national guidance so that genuine businesses can understand and use them in practice.

Making your response

We strongly encourage members to submit a response based on their own business and circumstances.

Rather than submitting identical responses, personal examples can help demonstrate how the current rules operate in practice and what effect the proposed changes could have on genuine rural businesses.

When responding, you may wish to consider explaining:

• how your self-catering business operates and how long it has been trading;
• how many days your property is normally available and actually let each year;
• whether you have been able to meet the 182-day requirement and, if not, why;
• how seasonality, location, customer demand or the type of accommodation affects occupancy;
• whether the current threshold has affected pricing, investment or your future business plans;
• whether your accommodation forms part of a farm, estate, wedding or events venue, visitor attraction or other wider business;
• whether there are planning restrictions or physical circumstances which mean the property could not realistically be used as a permanent home;
• the contribution your business makes to the local economy, including employment and spending with cleaners, tradespeople, hospitality businesses and other local suppliers; and
• what difference reducing the threshold to 105 days and introducing workable exemptions would make to your business.

Your evidence matters

Where possible, include specific figures and examples from your own business. Evidence about occupancy, operating costs, investment, employment, local suppliers and the reasons a property may not be suitable as a permanent home can all help demonstrate the practical effects of the policy.

We would also encourage members to make others affected by the proposals aware of the consultation. This may include businesses which support or depend upon the visitor economy, such as local tradespeople, cleaners, hospitality businesses and suppliers, who may wish to submit their own evidence about the wider economic impact of self-catering accommodation in their communities. The consultation closes on 23 October 2026.