The consultation

What the 182 rule consultation changed, and what it did not

The Welsh Government consulted on two refinements to how the letting criteria are applied. It has decided to legislate for both. The headline thresholds have not changed.

Correct as of 2026-11-11.

What was consulted on

From 1 April 2023, a self-catering property must have been available to let for 252 days and actually let for 182 days within any 12-month period to be classified as non-domestic, and so liable for business rates rather than council tax.

After the Valuation Office Agency fully implemented the criteria, around 6,500 self-catering properties remained on the rating list. That is 60% of the number listed in April 2023, and not far below the 7,000 listed before the large increase in properties meeting the previous criteria between April 2019 and April 2023.

The Welsh Government consulted on two specific refinements to how the criteria are applied, and separately asked for views on a stepped transition to council tax for properties reclassified as domestic.

What people said

The consultation ran for 12 weeks, from 28 August to 20 November 2025, and drew 1,211 responses, with a large number from individual self-catering operators. The Welsh Government published its summary of responses on 21 January 2026 and confirmed the outcome.

On the proposal to allow days let to be averaged over multiple years, 63% of the 1,198 respondents supported it and 35% did not. Many supporters said it would help operators who exceed 182 days in most years but occasionally fall short by a narrow margin, citing temporary changes in demand, late cancellations and the seasonal nature of tourism as the reasons.

On the proposal for an allowance of charitable donations towards the letting criteria, there was also majority support. On the stepped transition to council tax, the Welsh Government decided to legislate for an exception from a council tax premium of the type proposed, so that it is applied on a consistent basis across Wales, with the stepped transition intended to begin from 1 April 2027.

What this means for your count

Two things changed on 1 April 2026, and both are now in force:

• You can average over 24 or 36 months. If you fall short of 182 nights in the last 12 months, the average of the nights you let over the previous two or three years can carry you, provided the average is at least 182 in each 12-month period.
• Up to 14 charity nights count each year, where you have donated the use of the property to a registered charity.

The thresholds themselves have not moved. It is still 182 nights let and 252 nights available. What changed is the number of ways you can pass the test after a bad year.

The council tax premium exception is a future change to the penalty for falling short, not a change to the test. It has not yet taken effect, and the detail of how it applies will matter. How the rule works now sets out the current position.

nos gives guidance, not tax advice. Only the Valuation Office Agency decides how a property is classified. Check anything that matters against the official guidance linked below.

Sources

• gov.wales — Summary of responses to the consultation on refinements to the classification of self-catering properties
• gov.wales — Classification of self-catering properties for local tax purposes
• GOV.UK — Apply for business rates for a self-catering property in Wales