Holiday let rules in Pembrokeshire
Pembrokeshire has Wales's coast path, a National Park and one of the highest second home premiums in the country. Here is what applies to Pembrokeshire holiday lets now, alongside the Welsh registration, business rates and levy rules.
Checked against official sources on 28 Sept 2026. This is general information, not legal advice.
What's specific to Pembrokeshire
Second homes premium: 125% in 2026/27
Pembrokeshire County Council's second home premium has been 100% (2022), 200% (2024), 150% (2025) and is 125% from 1 April 2026, so a second home pays 225% of the normal bill. The council consulted in summer 2026 on the 2027/28 rate, with a decision due at full council on 15 October 2026. Holiday lets with a planning restriction are excepted, and a let that meets the Welsh 252/182 test is on business rates instead.
The 182-day test, with averaging
To stay on business rates a Welsh holiday let must be available for 252 nights and actually let for 182 nights in the last 12 months, or for an average of 182 nights a year over the last 24 or 36 months. The Welsh Government is consulting until 23 October 2026 on a modest reduction to the threshold and new exemptions, which could take effect from April 2027.
Planning in the Pembrokeshire Coast National Park
Since October 2022 Wales has separate planning use classes for main homes (C3), second homes (C5) and short-term lets (C6). The National Park Authority has not made an Article 4 direction removing the freedom to switch between them, but it may attach a main-home (C3) condition to new dwellings or changes of use, decided case by case on local evidence. The only Article 4 direction it has made covers temporary campsites, from January 2026.
Pembrokeshire Coast National Park: second homes and short-term lets
Register by 31 March 2027; no levy for now
Every Pembrokeshire holiday let must be registered with the Welsh Revenue Authority. Registration opens on 1 October 2026, is free, and the deadline is 31 March 2027, with penalties starting at £100 per property. The council's deputy leader said in April 2025 that it does not intend to introduce a visitor levy during the current administration, so registration is the only step for now.
Fire safety: Mid and West Wales Fire and Rescue Service
The Welsh Government's 2023 guide to making guest accommodation safe from fire is the reference for a Pembrokeshire cottage, yurt or shepherd's hut, and Mid and West Wales Fire and Rescue Service enforces it. A written fire risk assessment is the starting point.
Read the guidegov.wales: guest accommodation safe from fire (PDF)
What applies across Wales
Register with the Welsh Revenue Authority by 31 March 2027
Every visitor accommodation provider in Wales must register each property with the WRA. Registration opens in October 2026, it is free, and late registration can cost £100 per property. A licensing scheme is expected from around 2029.
Business rates: the 252/182 rule
A Welsh holiday let pays business rates only if it is available for 252 days and let for 182 days a year. Otherwise it pays council tax, and councils can charge up to 300% extra on second homes. The Welsh Government is consulting on changes that could apply from April 2027.
Read the guidegov.wales: consultation on self-catering and local taxes
Fire safety
The Regulatory Reform (Fire Safety) Order 2005 applies to any paid holiday let in Wales that is not your main home. You need a written fire risk assessment and must act on it.
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