New restrictions for owners of second homes and holiday lets in Wales

A package of measures intended to address the high numbers of second homes in Wales has been announced.

A package of measures intended to address the high numbers of second homes in Wales has been announced.

These include:

  • The introduction of a statutory licensing scheme for all visitor accommodation, including short-term holiday lets. This will make it a requirement to obtain a license and is intended to raise standards in tourism.
  • The development of a national framework to allow local authorities to request increased Land Transaction Taxrates for second homes and holiday lets to be applied in their local area.
  • Changes to planning regulations to introduce three new planning use clauses: a primary home, second home and short-term holiday accommodation.

Consultation on the introduction of a tourist accommodation registration scheme for England is also currently taking place.

Changes to the rates of Council Tax on second homes in Wales and long-term empty properties as well as the qualifying conditions for Business Rates in respect of commercially let self-catering accommodation were announced in March 2022.

For more information see New package of measures to address high numbers of second homes | GOV.WALES

Exeter Living Awards Accounting and Tax Services for Landlords

© 2025 Peplows. All rights reserved.

We use cookies on this website, you can find more information about cookies here.

Peplows Limited Registered in England Company Number: 03133714. Regulated for a range of investment business activities by the ICAEW.
Registered Office: Moorgate House, King Street, Newton Abbot TQ12 2LG. A list of Directors is available at the Registered Office.
Peplows Audit Limited Registered in England Company Number: 16058884. Registered to carry on audit work in the UK by the ICAEW.
Registered Office: Moorgate House, King Street, Newton Abbot TQ12 2LG. A list of Directors is available at the Registered Office.
Details about our audit registration can be viewed at www.auditregister.org.uk, under reference number C011007443