English: During the second and third Assemblies, widespread concern about the impact on tourism businesses of the then Welsh Assembly Government proposals to change the qualifying criteria for self-catering accommodation was expressed by trade bodies including the Welsh Association of Self Catering Operators and Welsh Tourism Alliance members. Further to this, Welsh Government legislation recognised that some dwellings could be used either as second homes or as commercially let self-catering holiday accommodation. The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 stated that to qualify as self-catering accommodation, a dwelling must be available to let for at least 140 days in a 12-month period and actually let for at least 70 days. The Order was revised and strengthened in 2016. The qualification periods were retained, reflecting the public consultation responses. As the Equality, Local Government and Communities Committee report on empty properties, yet to be debated but published last Thursday, states, 'the criteria for self-catering accommodation strike a balance'. As our report also states, 'Dwellings which meet the criteria may be recorded on the non-domestic rating list rather than the council tax list. Dwellings which do not meet the criteria, including second homes kept mainly for private use, are liable for council tax. Valuation lists for council tax and non-domestic rating purposes are compiled and maintained by the Valuation Office Agency. The Agency is independent of the Welsh Government. 'For a property to be defined as self-catering accommodation and moved to the rating list, the owner must provide evidence to the Valuation Office Agency that the property meets the criteriaIf a local authority believes a property should be listed for council tax and has evidence of this, it is obliged to share such information with the Agency and the Agency will consider the evidence. 'Self-catering accommodation which falls below a specified rateable value may be eligible for Small Business Rates ReliefThe proposals, including whether there should be any additional exceptions, were also subject to public consultation.' Even within this criteria, I have been asked by farming families from Flintshire to Anglesey, investing to diversify their businesses, to represent their concerns that the 70-day occupancy rule is too long and inflexible for a short holiday season, especially for a new-start self-catering business. The Housing (Wales) Act 2014 added discretionary powers for local authorities to apply premiums of up to 100 per cent to the council tax bills for long-term empty properties and second homes where authorities can set the premium at any level up to 100 per cent for either or both. The decision to apply a premium is a matter for individual local authorities. Gwynedd, with almost 5,000 second homes, introduced a 50 per cent premium on second homes as, oddly, did Flintshire. Conwy introduced a 25 per cent premium. However, Gwynedd warned that many of these properties would be subject to attempts to avoid the additional tax if second home owners decided to let out to customers for more than 70 days a year. Responding to me in committee, Gwynedd Council's representative stated, 'I know that this idea that a lot of our empty properties are owned by people from outwith Gwynedd isn't necessarily complete, because many people within Gwynedd own these vacant homes, as you say, because they've inherited property and they want to do something with it.' When I said to him, 'Some second homeowners are very, very wealthy, some less so', and asked 'to what extent is the circumstance you're describing genuine, where somebody might actually be letting the property for more than the eligible period during the year for affordability reasons? And to what extent is it trying to bypass the cost?', he replied, 'the transfer of domestic council tax properties into business premises in Gwynedd is significantWe're talking over 1,000 at the moment that have transferred. We're talking about hundreds every year. And what they need to do is to assure the valuation office that the property has been available for 140 days and has been let for 70 days, and they can then transfer it'. He added that 'about 98 per cent in Gwynedd - have small business rates relief.' So, he said the loss to the public purse in the tax take is in the millions. So, working with the valuation office, the Welsh Government must therefore give attention to this perhaps inevitable consequence of its legislation. Gwynedd did warn them. However, as I evidenced earlier, they must penalise neither the contribution made by genuine self-catering businesses to our tourism economy, nor those second home owners who feel forced to generate extra income on affordability grounds who are not super wealthy and who are playing by the rules.
Welsh: Yn ystod yr ail a'r trydydd Cynulliad, mynegodd cyrff masnach, yn cynnwys aelodau o Gymdeithas Gweithredwyr Hunanddarpar Cymru a Chynghrair Twristiaeth Cymru bryder eang am effaith cynigion Llywodraeth Cynulliad Cymru ar y pryd ar fusnesau twristiaeth yn sgil newid y meini prawf cymhwyso ar gyfer llety hunanddarpar. Ymhellach, roedd deddfwriaeth Llywodraeth Cymru yn cydnabod y gellid defnyddio rhai anheddau naill ai fel ail gartrefi neu fel llety gwyliau hunanddarpar ar rent masnachol. Roedd Gorchymyn Ardrethu Annomestig (Diffiniad o Eiddo Domestig) (Cymru) 2010 yn datgan bod yn rhaid i annedd fod ar gael i'w rentu am o leiaf 140 diwrnod mewn cyfnod o 12 mis er mwyn bod yn gymwys fel llety hunanddarpar, ac y dylai fod wedi'i osod am o leiaf 70 o ddiwrnodau. Cafodd y Gorchymyn ei ddiwygio a'i gryfhau yn 2016. Cadwyd y cyfnodau cymhwyso, gan adlewyrchu'r ymatebion i'r ymgynghoriad cyhoeddus. Fel y mae adroddiad y Pwyllgor Cydraddoldeb, Llywodraeth Leol a Chymunedau ar eiddo gwag, sydd eto i'w drafod ond a gyhoeddwyd ddydd Iau diwethaf, yn datgan, 'Mae'r meini prawf ar gyfer llety hunanddarpar yn taro cydbwysedd'. Fel y mae ein hadroddiad hefyd y datgan, 'Gellir cofnodi anheddau sy'n bodloni'r meini prawf ar y rhestr ardrethu annomestig yn hytrach na rhestr y dreth gyngor. Mae'n rhaid talu'r dreth gyngor ar gyfer anheddau nad ydynt yn bodloni'r meini prawf, gan gynnwys ail gartrefi a gedwir at ddefnydd preifat yn bennaf. Caiff rhestrau o brisiadau at ddibenion y dreth gyngor ac ardrethu annomestig eu llunio a'u cynnal gan Asiantaeth y Swyddfa Brisio. Mae'r Asiantaeth yn annibynnol ar Lywodraeth Cymru. 'Er mwyn i eiddo gael ei ddiffinio fel llety hunanddarpar a'i symud i'r rhestr ardrethu, mae'n rhaid i'r perchennog roi tystiolaeth i Asiantaeth y Swyddfa Brisio bod yr eiddo yn bodloni'r meini prawf Os bydd awdurdod lleol o'r farn y dylid rhestru eiddo ar gyfer y dreth gyngor a bod ganddo dystiolaeth o hyn, bydd yn rhaid iddo rannu'r wybodaeth honno â'r Asiantaeth a bydd yr Asiantaeth yn ystyried y dystiolaeth. 'Efallai y bydd llety hunanddarpar sydd islaw gwerth ardrethadwy penodol yn gymwys i gael Rhyddhad Ardrethi Busnesau Bach Bu'r cynigion, gan gynnwys p'un a ddylai fod unrhyw eithriadau ychwanegol, yn destun ymgynghoriad cyhoeddus hefyd.' Hyd yn oed o fewn y meini prawf hyn, mae teuluoedd ffermio o Sir y Fflint i Ynys Môn sy'n buddsoddi ar gyfer arallgyfeirio eu busnesau, wedi gofyn i mi fynegi eu pryderon fod y rheol deiliadaeth 70 diwrnod yn rhy hir ac anhyblyg ar gyfer tymor gwyliau byr, yn enwedig i fusnesau hunanddarpar newydd. Ychwanegodd Deddf Tai (Cymru) 2014 bwerau disgresiwn i awdurdodau lleol osod premiymau o hyd at 100 y cant ar filiau'r dreth gyngor ar gyfer eiddo sy'n wag yn hirdymor ac ail gartrefi lle y gall awdurdodau osod y premiwm ar unrhyw lefel hyd at 100 y cant ar gyfer y naill neu'r llall neu'r ddau. Mater i awdurdodau lleol unigol yw penderfynu a ddylid gosod premiwm. Cyflwynodd Gwynedd, sydd â bron i 5,000 o ail gartrefi, bremiwm o 50 y cant ar ail gartrefi, fel y gwnaeth Sir y Fflint, yn rhyfedd ddigon. Cyflwynodd Conwy bremiwm o 25 y cant. Fodd bynnag, rhybuddiodd Gwynedd y byddai llawer o'r eiddo'n destun ymgais i osgoi'r dreth ychwanegol pe bai perchnogion ail gartrefi yn penderfynu eu gosod i gwsmeriaid am fwy na 70 diwrnod y flwyddyn. Wrth ymateb i mi yn y pwyllgor, dywedodd cynrychiolydd Cyngor Gwynedd, 'Dwi'n gwybod bod y syniad yma bod lot o'n heiddo gwag ni o dan berchnogaeth pobl o'r tu allan i Wynedd ddim o reidrwydd, ddim yn llwyr, oherwydd mae yna nifer o dai gwag yng Ngwynedd dan berchnogaeth pobl leol, fel rydych chi'n ei ddweud, am fod pobl wedi etifeddu eiddo ar farwolaeth ac eisiau gwneud rhywbeth efo fo.' Pan ddywedais wrtho, Mae rhai perchnogion ail gartrefi yn gyfoethog tu hwnt, a rhai yn llai felly, a gofyn I ba raddau y mae'r amgylchiad rydych chi'n ei ddisgrifio yn ddilys, lle y gallai rhywun fod yn gosod yr eiddo am fwy na'r cyfnod cymwys yn ystod y flwyddyn am resymau'n ymwneud â fforddiadwyedd? Ac i ba raddau y mae'n ceisio osgoi'r gost? atebodd yntau, 'mae'r trosglwyddo o eiddo treth gyngor ddomestig i fod yn eiddo busnes yng Ngwynedd yn sylweddol Rydym ni'n sôn am dros 1,000 ar hyn o bryd wedi'u trosglwyddo. Rydym ni'n sôn am gannoedd bob blwyddyn yn trosglwyddo drosodd o un i'r llall, felly. A'r hyn maen nhw angen ei wneud ydy sicrhau swyddfa'r brisio bod yr eiddo wedi bod ar gael am 140 diwrnod ac wedi cael ei osod am 70 diwrnod, ac maen nhw yn gallu ei drosglwyddo'. Ychwanegodd fod 'tua 98 y cant yng Ngwynedd - yn cael small business rates relief '. Felly, dywedodd fod y golled i'r pwrs cyhoeddus ar ffurf treth i'r wlad yn y miliynau. Felly, gan weithio gyda'r swyddfa brisio, rhaid i Lywodraeth Cymru, felly, roi sylw i ganlyniad ei deddfwriaeth a allai fod yn anochel. Fe wnaeth Gwynedd eu rhybuddio. Fodd bynnag, fel y tystiais yn gynharach, ni ddylent gosbi'r cyfraniad a wneir gan fusnesau hunanddarpar go iawn i'n heconomi dwristiaeth, na pherchnogion ail gartrefi nad ydynt yn hynod o gefnog ac sy'n dilyn y rheolau, ond sy'n teimlo eu bod wedi'u gorfodi i gynhyrchu incwm ychwanegol ar sail fforddiadwyedd.