By Debbie Franklin, Director of Tax and property tax specialist A package of measures intended to address the high numbers of second homes in Wales has been announced. These include: The introduction of a statutory licensing scheme for all visitor accommodation, including short-term holiday lets. This will make it a requirement to obtain a license and is intended to raise standards in tourism. The development of a national framework to allow local authorities to request increased Land Transaction Tax rates for second homes and holiday lets to be applied in their local area. Changes to planning regulations to introduce three new planning use clauses: a primary home, second home and short-term holiday accommodation. Consultation on the introduction of a tourist accommodation registration scheme for England is also currently taking place. Changes to the rates of Council Tax on second homes in Wales and long-term empty properties as well as the qualifying conditions for Business Rates in respect of commercially let self-catering accommodation were announced in March 2022. For more information see New package of measures to address high numbers of second homes | GOV.WALES