WQ90795 (e) Tabled on 26/01/2024

Will the Minister provide an update on the plan to enforce the 182 day self-catering let threshold?

Answered by Minister for Finance and Local Government | Answered on 31/01/2024

The Valuation Office Agency (VOA) is responsible for assessing compliance with the criteria and classifying properties for local tax purposes. The VOA conducts a rolling programme to check that self-catering properties on the non-domestic rating list meet the criteria in place at the time of assessment. Their target is to check the status of each property at least once every two years.