Further to the response to WAQ78295, will the Minister provide an update on the progress of the work of the working group referred to in relation to the second homes premium?
The group was one of a four working groups of council tax practitioners established to support the implementation of the Council Tax Protocol for Wales. The group considered matters related to council tax discounts, exemptions and premiums and potential options for improving the collection of council tax through the use and administration of these aspects of the system.
The group considered a range of exemptions, discounts and premiums including those for students, empty properties and second homes. In relation to the second homes premium, all authorities were invited to provide records of properties which they considered to be incorrectly listed as non-domestic properties. These cases were reviewed by the Valuation Office Agency (VOA) and were found to be correctly listed. There remains an open invitation to local authorities to provide information on any properties which they believe to be incorrectly listed and an agreement that such information will be examined by the VOA.
The final meeting of the group was held in September 2019, following which the work of the working groups was assimilated into the regular partnership working between the Welsh Government, the WLGA and local government revenues and benefits managers.