Pa drafodaethau y mae’r Ysgrifennydd Cabinet wedi'u cael gyda'r Swyddfa Brisio ynghylch yr ôl-groniad o ran dynodi’r llety gwyliau hynny nad oes modd iddynt fodloni'r trothwy o 182 o ddiwrnodau fel rhai sy'n atebol i dalu premiwm y dreth gyngor fel ail gartrefi?
An annual Service Level Agreement (SLA) between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of local tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of properties in Wales for local tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.
Our SLA with the VOA includes a requirement to check the compliance of all self-catering properties classified as non-domestic at least once every two years. Properties which do not meet the criteria will be classified as domestic and listed for council tax. The VOA is expected to have completed a full round of routine checks based on the current letting criteria, which took effect on 1 April 2023, by April 2025. Officials have established monitoring arrangements for VOA delivery against the SLA.