The 182-day rule for holiday lets in Wales

If your holiday let in Wales pays business rates instead of council tax, it has to keep passing three tests. Here's what they are, how they're counted and what's changing.

Checked against legislation.gov.uk and GOV.WALES on 17 September 2026.

The three tests

For any day, a self-catering property in Wales is non-domestic, and pays business rates, only if all of these are true:

It was available to let commercially for at least 252 nights in the 12 months before that day.
It was actually let commercially for at least 182 nights in those same 12 months.
You intend to make it available for at least 252 nights in the 12 months ahead.

Only short stays count towards either number. The Valuation Office treats a short stay as 28 nights or less, to different guests each time. A 35-night winter let counts for nothing, not even its first 28 nights.

The rules are in section 66(2BB) of the Local Government Finance Act 1988. The 252 and 182 figures have applied since 1 April 2023. Before that they were 140 and 70.

It's checked on a rolling basis

There's no fixed year. Any day can be the day that's checked, and the Valuation Office looks at the 12 months before it. So a property can pass in March and fail in June if a quiet spell drops it below 182.

If that happens, the property is treated as domestic from the day it stopped qualifying, not from the next April. It can go back onto business rates from the day it passes again.

What changed in April 2026

Two changes apply to checks on or after 1 April 2026:

Averaging. If you're under 182 nights let in the latest 12 months, an average of the last 2 or 3 years can be used instead. How averaging works.
Charity nights. Up to 14 nights a year donated through a registered charity, free to its beneficiaries, can count. Only for stays from 1 April 2026.

What happens if you fall short

The property goes onto council tax. Councils in Wales can add a second homes premium of up to 300% on top of the standard rate, and it's up to each council whether and how much. Some properties with planning conditions that stop them being lived in all year are exempt from the premium, but still pay standard council tax.

The Valuation Office aims to check each self-catering property at least once every two years. When it finds a property stopped qualifying, it can move it to council tax from that date, including for earlier years, so the bill can arrive backdated. You can tell the Valuation Office yourself as soon as you know, rather than waiting to be checked.

This is exactly why it's worth keeping a running count. Check your property.

What might change in April 2027

The Welsh Government is consulting on the rules until 23 October 2026. Nothing has changed yet. The consultation does two things:

Reviews the 182-night threshold. The government says it may consider a modest reduction, but that cutting it by more than four weeks, below 154 nights, could undermine the point of the rule.
Proposes five exemptions for properties that couldn't be used as a permanent home: units that are part of a wider business, properties of five or more units assessed together, properties with a relevant planning restriction, units within the grounds of the owner's own home, and units on the owner's farm.