Pembrokeshire Council’s leader is to write to Welsh Government to push for a review of the contentious 182-day rule for self-catering holiday properties which otherwise have to pay second homes tax.
Self-catering businesses not meeting the 182-day criteria end up paying the second homes council tax premium, currently 125 per cent on top of the general rate, in the county, along with similar premiums for the other elements of the overall bill such as the police precept.
In a submitted question heard at the July 16 meeting of Pembrokeshire County Council, Cllr Huw Murphy asked: “Most councillors are aware that much of Pembrokeshire relies on tourism and hospitality for its economic success. A key element of a successful Pembrokeshire tourism industry is the self-catering sector.
“Plaid Cymru in its manifesto made several pledges for its first 100 days in office, one under the headline of ‘Unleashing Wales Economic Potential’ which made no specific mention of the 182 letting day rule that was introduced by the previous Labour Government under their co-operation agreement with Plaid Cymru.
“However, Plaid Cymru prior to Senedd elections in May 2026, stated that they would review the 182-day threshold which has been a disaster for many self-catering businesses, many of whom are in rural and coastal communities. I have raised this matter on several occasions since being elected.
“Through speaking to those operating in the self-catering sector there is a clear need to reduce the 182-day threshold. I should point out that in the past I have suggested it be reduced to 140 days and still hold that view.
“Over 50 days have now passed since the Senedd Elections, but we have not heard any details of a review of the 182-day letting rule.
“Therefore, will the Leader [Cllr Tessa Hodgson] write off to the First Minister outlining the concerns of many Pembrokeshire county councillors with regards to the 182 days letting rule and ask for a reply setting out when Welsh Government intend to commence a review of this policy, which is much needed?”
Responding to the submitted question, Cllr Hodgson said she was happy to write a letter pressing the issue, adding she understood a Welsh Government review was expected, but was not aware of the timeframe for that at the current moment.
Cllr Murphy said, since his submitted question was publicised, he had been “inundated with emails” from constituents, “confirming the urgency” of a review.
Back in 2023, Cllr Murphy submitted an unsuccessful notice of motion to full council calling for the 182-day rule in Pembrokeshire to be lowered, proposing a figure of 140 days.
At the time of the 2023 call it was instead agreed to review the situation and for the council to raise its concerns to Welsh Government.
Ceredigion Penfro Senedd Member Paul Davies raised the topic in the chamber of the Senedd recently,, stating: “This issue cannot be kicked into the long grass - it's putting huge pressure on tourism operators and could threaten the sustainability of some of these businesses.”






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