England vs Wales at a glance
| England | Wales (applies to your Welsh property) | |
|---|---|---|
| Nights available to let | 140 in 12 months, and 140 intended in the next 12 | 252 in 12 months, and 252 intended in the next 12 |
| Nights actually let | 70 in the same 12 months | 182, or a 2- or 3-year average of 182 (from 1 April 2026) |
| Charity nights | Not mentioned in the GOV.UK England guidance | Up to 14 free nights a year through a registered charity count (from 1 April 2026) |
| Stays over 28 nights | Do not count as let | Do not count as let |
| Second-home council tax | Up to 2 times normal council tax | Up to a 300% premium (150% in Gwynedd, Conwy, Denbighshire and Ceredigion, 2026/27) |
| Long-term empty homes | Up to 4 times after 10 years empty | Up to a 300% premium, set by each council |
| Registration | Not covered here | Register with the Welsh Revenue Authority by 31 March 2027 |
| Who decides business rates | The Valuation Office Agency in both, with separate guidance for each country | |
England figures from GOV.UK guidance (self-catering guidance updated for the 2026 revaluation; it also has special rules from 24 July 2026 for 5+ lets on one property). Wales figures from GOV.UK Wales guidance, W.S.I. 2026/7 and the Welsh Government.
What this means for you
- Plan on 182 let nights, not 70. A cottage that would pass in Cornwall or the Lake District may not pass in Wales.
- If you miss 182 in a year, the 2- or 3-year average can still get you through. Track your nights as you go.
- If it fails, it pays council tax with the second-home premium. Check whether an exception applies.
- Register with the WRA by 31 March 2027, even if your council charges no visitor levy.
- Thinking of a change? Compare holiday let, second home and long-term let.
Check your Welsh property
Partial Welsh translation: only key labels are in Welsh, using terms from the Welsh Government's TermCymru database and official Welsh-language Welsh Government and GOV.UK pages. Results and guidance stay in English.
Your result
Enter your details
| 2026/27 estimate | Per 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.
Projection only. It assumes the 252 available-nights tests are also met, and that the rules from 1 April 2026 stay the same.
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.
Frequently asked questions
I live in England. Do Welsh holiday let rules apply to my property in Wales?
Yes. The rules follow where the property is, not where you live. A holiday let in Wales must meet the Welsh tests (available 252 nights, let 182) to pay business rates, and Welsh council tax premiums apply if it does not.
What is the difference between the England and Wales holiday let rules?
England requires 140 nights available and 70 nights let. Wales requires 252 nights available and 182 let. Wales also allows a 2- or 3-year average and up to 14 charity nights a year from 1 April 2026.
Is the second home premium higher in Wales than England?
It can be. In England councils can charge up to 2 times normal council tax on second homes. In Wales councils can add up to 300%, and several North Wales councils charge 150% in 2026/27.
Do I need to register my Welsh holiday let if I live in England?
Yes. All visitor accommodation in Wales offering stays of 31 nights or less must register with the Welsh Revenue Authority by 31 March 2027, wherever the owner lives.
Who do I apply to for business rates on a Welsh holiday let?
The Valuation Office Agency, using the Wales guidance: email selfcatering@voa.gov.uk with the subject "Self-catering application – Wales".
Sources
- GOV.UK: apply for business rates for a self-catering property in England
- GOV.UK: Council Tax on second homes and empty properties (England)
- GOV.UK: Apply for business rates for a self-catering property in Wales (updated 9 Oct 2026)
- The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026, W.S.I. 2026/7
- Welsh Government: Council Tax dwellings 2026-27 (second-home and empty-home premiums by council, Table 6)
- Welsh Government: registering visitor accommodation (updated 8 Oct 2026)
Every figure on this page was checked against these sources on 20 October 2026.