FOI release

Domestic to non-domestic changes – self catering and holiday units in Pembrokeshire

Properties in Pembrokeshire submitted for classification as non-domestic rating previously included on the Council Tax list from 10 March 2016 to 31 December 2016.

• From: Valuation Office Agency
• Published: 6 April 2017

This publication was withdrawn on 18 December 2023

We have removed outdated reports from the disclosure log, particularly those of limited appeal to the general public. This includes releases from 2015 to 2019, which are not of wider public interest such as those in a very narrow geographical area or data which is now published elsewhere.

Documents

Self catering, holiday unit: previously in Council Tax list - Pembrokeshire

MS Excel Spreadsheet, 14.2 KB

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Details

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.

Published 6 April 2017