Wales holiday let checker: business rates or council tax?

Last checked 20 October 2026 · Free, no sign-up

Check the 182-day rule (with the new 2- and 3-year averaging and charity nights), compare the second-home council tax premium with business rates for all 22 councils, estimate the visitor levy and see your registration deadline.

Check your property

Nights (stays of 28 nights or less only)
nights
nights
nights
nights
Short of 182? Use the 2- or 3-year average (from 1 April 2026)
nights
nights
nights
nights
More than one unit on one site? Average them

If you let several units at the same or very nearby location, the Valuation Office can average the let nights across them.

units
nights
Business rates
£
Exceptions to the premium

There are 7 classes of exception. See them all.

Visitor levy estimate
stays
people
nights

Your result

Enter your details

Council tax a year
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Business rates a year
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2026/27 estimatePer year

Next 3 years: will you keep passing?

Uses the nights above (let plus charity) as your history. Enter the nights you expect to let in each coming year to see whether the 12-month count or the 2- or 3-year average gets you to 182.

nights
nights
nights

Projection only. It assumes the 252 available-nights tests are also met, and that the rules from 1 April 2026 stay the same.

Visitor levy if charged
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How the levy works
Register with the WRA by 31 March 2027
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Free and required for stays of up to 31 nights, even if no levy applies. How to register

Estimate only, not tax advice. Uses 2026/27 figures checked 20 October 2026. Bills vary with your community council and any discounts or reliefs.

More tools

How the checker decides

Meet all of them and the Valuation Office lists the property for business rates. Miss any one and it pays council tax, usually with the second-home premium. Read the full 182-day rule guide.

Second-home council tax in North Wales, 2026/27

CouncilPremiumBand DBand D with premium
Gwynedd150%£2,468.77£6,171.93
Anglesey100%£2,260.73£4,521.46
Conwy150%£2,472.82£6,182.05
Denbighshire150%£2,339.03£5,847.58
Flintshire100%£2,376.17£4,752.34
Wrexham50%£2,308.88£3,463.32

Average Band D including police and community councils. All 22 councils.

Your next steps

  1. Register with the Welsh Revenue Authority by 31 March 2027. Step-by-step guide.
  2. Keep a booking log showing nights available, nights let (with stay length) and any charity nights. The Valuation Office can ask for evidence.
  3. If you pass the tests, email the Valuation Office at selfcatering@voa.gov.uk with the subject "Self-catering application – Wales". GOV.UK guidance.
  4. If you are on business rates, apply to your council for small business rates relief.
  5. If you fail, check whether an exception to the premium applies, and ask your council about discretionary reductions.
  6. Planning: in Eryri National Park, changing a main home into a second home or holiday let has needed planning permission since 1 June 2025 (Article 4 direction). Gwynedd's own Article 4 direction was quashed by the courts and is not in force.

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Frequently asked questions

What is the 182-day rule for holiday lets in Wales?

To pay business rates instead of council tax, a self-catering property in Wales must be available to let for at least 252 nights a year and actually let for at least 182 nights. From 1 April 2026, if you miss 182 nights, a 2- or 3-year average of 182 counts, and up to 14 free charity nights a year count too.

How much is the second home council tax premium in Wales?

Councils can charge up to 300%. For 2026/27, Gwynedd, Conwy, Denbighshire and Ceredigion charge 150%, Pembrokeshire 125%, Anglesey, Flintshire and most of South Wales 100%, Powys 75% and Wrexham 50%. Blaenau Gwent and Torfaen record no second-home premium.

Is there a second home council tax Wales calculator?

Yes, this page is one. Pick your council and band to see the standard bill, the premium and the total for 2026/27, using the official average Band D for each council.

Do holiday lets in Wales pay council tax or business rates?

Business rates if the property passes the 252/182-night tests; council tax (usually with the second-home premium) if it does not. Many small holiday lets on business rates pay little or nothing because of small business rates relief.

When does the Wales visitor levy start?

Each council decides. Cardiff is the only council confirmed so far, from 1 April 2027. Anglesey has said no for now, Conwy deferred and Gwynedd has delayed its decision (all 24 September 2026).

Do I have to register my holiday let in Wales?

Yes. Every visitor accommodation provider offering stays of 31 nights or less must register with the Welsh Revenue Authority by 31 March 2027. It is free, and you must do it even if your council does not charge the levy.

Is this tax advice?

No. It is a free estimate based on the published rules and official 2026/27 figures. The Valuation Office Agency decides whether a property is rated for business rates, and your council decides council tax and exceptions.

Sources

Every figure on this page was checked against these sources on 20 October 2026. Band D figures are council averages; your parish or town council changes the exact bill.

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