Business
New Welsh taxes come into force
ON APRIL 1 2018, the first Welsh taxes for almost 800 years ‘went live’.
The new Land Transaction Tax (LTT) and Landfill Disposals Tax (LDT) will replace UK Stamp Duty Land Tax (SDLT) and Landfill Tax (LfT) respectively.
These taxes will be collected and managed by the Welsh Revenue Authority (WRA).
LAND TRANSACTION TAX
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 will legislate for LTT in Wales. The Cabinet Secretary for Finance, Mark Drakeford, announced the new LTT rates and bands alongside the draft budget in October 2017. However, in response to the UK Autumn Budget in November 2017, he revised the rates and bands for residential properties in December 2017.
LTT will be based on a marginal rate system like SDLT, which means the purchase price is taxed at a specific rate which applies to that band. For example, table 1 below shows that a £190,000 residential property would be exempt from the first £180,000 with LTT charged on the remaining £10,000 at 3.5%.
RESIDENTIAL PROPERTIES
The proposed LTT rates and bands for residential properties are different to those that are currently in place in Wales under SDLT. As shown, residential properties up to £180,000 are exempt from LTT in Wales whilst it is currently properties up to £125,000 for SDLT.
The Cabinet Secretary for Finance commented that “this new threshold, which is £55,000 higher than the starting threshold for SDLT will reduce the tax burden for around 24,000 homebuyers in Wales.” Additional rate for residential properties.
In November 2015, the UK Government announced the higher rates of SDLT would apply from 1 April 2016 to purchases of additional residential properties, such as second homes and buy-to-let properties.
In response to this, the Welsh Government decided to impose an additional rate for LTT of 3% on all price thresholds.
NON-RESIDENTIAL PROPERTIES
There are also differences in rates and bands between LTT and SDLT for non-residential properties. LTT in Wales will include an additional rate for properties over £1 million. Individuals will pay less LTT for properties between £150,000 and £250,000 when compared to SDLT but more for properties over £1 million.
The price threshold for incurring a 2% LTT rate for non-residential lease rents is £3 million lower than SDLT. The Welsh Government explained this is due to generally lower lease rates in Wales meaning very few transactions would pay the top rate of LTT if it was consistent with SDLT.
LANDFILL DISPOSALS TAX
The Landfill Disposals (Wales) Act 2017 legislates for LDT, which will replace UK LfT in Wales from 1 April 2018. It will be a tax on the disposal of waste to landfill payable by landfill site operators. LDT will consist of a lower and standard rate like LfT but will also include a new unauthorised disposals rate.
In the Welsh Government 2018-19 budget, the Cabinet Secretary for Finance confirmed that the lower and standard rates of tax will remain consistent with LfT for 2 years with the unauthorised disposals rate set at 150% of the standard rate.
Professor Drakeford said: “The Landfill Disposals Tax Communities Scheme recognises there can be a negative impact for communities through the disposal of waste.
“Funding from the scheme will directly benefit the environment for those who live near a landfill site helping to offset the impact of waste to landfill.
“Grants of £5,000 to £50,000 will be available to projects in 2 bidding rounds every year and one project will receive funding of up to £250,000 a year.”
WELSH REVENUE AUTHORITY
The Welsh Revenue Authority (WRA) has been established to manage and collect devolved taxes in Wales. The WRA was established in October 2017 and is the first non-ministerial department to be set up by the Welsh Government. The authority will operate independently from Welsh Government and be accountable to the Assembly.
Business
Manorbier caravan park call refused by national park
A CALL to allow a Pembrokeshire caravan park to change part of its site from touring vans to static units without a formal planning application has been refused.
In an application to Pembrokeshire Coast National Park, Norfolk-based Park Farm Opco Ltd, through Chipping Norton-based agent Laister Planning Limited, sought a Lawful Development Certificate for the proposed stationing of static caravans in lieu of touring caravans, year-round, at Park Farm Holiday Park, Manorbier.
A supporting statement accompanying the application said: “The purpose of this application is to confirm that the touring caravans so permitted for year-round occupation on the western field at Park Farm, are capable of being replaced by static caravan pitches without effecting a material change of use. There is no specific number of touring or static caravans which is being sought at this juncture.”
It says Park Farm Holiday Park comprises of two areas, area A having some 61 owner-occupied static caravans, and area B used for touring caravan pitches and tents.
Planning permission was originally granted way back in 1956 for the caravan site, on a temporary basis, a Lawful Development Certificate for an existing use for the use of the site for up to 70 static caravans granted in December 1998, mainly covering area A.
The statement said the lawfulness of siting caravans year-round was previously confirmed by the park in 2024 “use as a campsite for touring caravans (not including twin-unit static caravans) and tents which shall be occupied for holiday use only and used as temporary, non-permanent units on a year-round basis”.
Of the proposals, it said: “The site is currently used for the stationing of touring caravans all year round. Most of the caravans on the site are stationed on what is called a ‘seasonal’ basis, where the owners leave them permanently stationed on the site and use them as holiday homes, paying an annual ‘seasonal’ fee.
“The proposed use of the site is to replace the permanently stationed touring caravans with permanently stationed static caravans. No specific number is provided, as no number is provided in any of the existing certificates, but it is anticipated that the total number of caravans in the application site will inevitably be reduced as the caravans are generally larger.
“There would be no other change in the way the site is operated, and the intention is to use the caravans for holiday purposes.”
An officer report recommending the certificate of lawfulness for the change be refused, saying it was “not satisfied that the evidence accompanying the application is sufficient to establish that the proposed use would be lawful”.
It said that while lawfulness certificates for tourers had been granted “it is considered that the siting of single-unit statics in lieu of those tourers, as now proposed, would be inconsistent with the lawful use of the site, and cannot be considered lawful in the same way,” adding “the changes proposed would result in a definable character change to the site of a magnitude that would be sufficient to amount to a material change of use requiring planning permission”.
The application for a certificate of lawfulness was refused on the grounds “the proposed use of the site would represent a material change of use requiring planning permission for which no permitted development rights exist, meaning a specific grant of planning permission is needed in order for the scheme to proceed”.
Business
Pembrokeshire Paddle West South Quay boat shed approved
A PADDLEBOARDING and canoeing company’s call for an extension to a boat shed at Pembroke’s South Quay, below its historic castle, has been given the go-ahead by county planners.
In an application to Pembrokeshire County Council, G Booth of Paddle West CIC, through agent James Dwyer Associates, sought permission for an extension to the stone-built boathouse, adjacent to the cliff on South Quay fronting the Mill Pond, Pembroke.
A supporting statement said: “It is intended to erect a single storey ‘lean-to’ building, or ‘shed’ for the storage of boats, such as canoes and kayaks, and related equipment, on a vacant space adjacent to the existing stone-built boathouse.”
It added: “The boathouse and the intended adjacent boat storage shed is located, as is to be expected, in close proximity to water, the Mill Pond. The Mill Pond is the main area of activity for Paddle West, a Community Interest Company, providing boating activities, kayaking, canoeing and paddle boarding, frequently for young people and families.”
It went on to say: “It is intended that the structure would be lightweight, erected on the exiting hard standing. The ‘shed’ would be used for the storage of boats and related equipment.”
With regard to the historic setting, it added: “Although the stone-built boathouse appears not to be listed, it is recognised that the walls above are listed and together they are a piece.
“Accordingly, through form and external materials proposed, timber cladding and profile sheet roofing, the aim is to ensure that the structure would be subservient and muted and not detract or compete with the visual aesthetic of the boathouse or historic walls. In effect the addition would blend into the background.”
The application, supported by Pembroke Town Council, was conditionally approved by county planners.
The boathouse is sited near to the new Henry Tudor Centre in South Quay, which is due to open in Spring 2027.
The centre, expected to receive around 30,000 visitors a year, will tell the story of Henry Tudor, son of Pembroke, his Welsh ancestry and his impact on our national story, Welsh culture and our wider British heritage.
The restored derelict South Quay buildings will also house a new library and community café, and a healthcare, social services and supported employment facility in the adjoining premises.
Business
Ty Bert Caribbean Kitchen brings taste of the Caribbean to Newport
A NEW café has opened in Newport, Pembrokeshire, bringing Caribbean flavours to the seaside town — with affordable bed and breakfast accommodation also planned for the near future.
Ty Bert Caribbean Kitchen has opened in the former youth hostel at the old school on Lower St Mary Street.
The venture is being run by Newport local Roberta James, who hopes to reopen the building’s five bedrooms as budget accommodation as soon as possible.

The café, which opened earlier this month, serves Caribbean dishes including jerk chicken, barbecue pork belly and goat curry, alongside more traditional options such as baked potatoes, tea, coffee, hot chocolate, cold drinks and cake.
Roberta said the idea began after she responded to a Facebook post by Newport Town Council asking what the hostel, which had been closed since Covid, could be used for.
Soon afterwards, she was putting together a business plan and submitting it to Pembrokeshire County Council, drawing on her family’s background in catering and hospitality.
“I wanted to bring it back as a hostel but also have a place for the community and somewhere to use for events and groups,” she said.

The Caribbean theme was inspired by a holiday to Antigua.
Roberta said: “I am a foodie and I loved the food there. It was simple and flavoursome.”
She is recreating those flavours with the help of her friend Jason, who is from the Caribbean.
Box meals are available to eat in or take away, with protein mains served with rice, potato, coleslaw and salad for £12.95.
“The menu is perfect for families or for people that like a bit of spice and something a bit different,” Roberta said.
Customers have already been taking meals down to the beach or Parrog, while those eating in can use the downstairs café seating or a large family-friendly room upstairs, complete with big tables and board games.
Roberta said: “The response has been really good. We have had a lot of the locals coming in. They have been really supportive.
“During the Easter holidays we had tourists coming in. They really enjoyed having something different and reasonably priced.”
Ty Bert Caribbean Kitchen is currently open from Friday to Monday, from 12:00pm to 8:00pm, with plans to open on Thursdays later in the season. Diners are also welcome to bring a bottle with their meal.
Roberta said she hopes to open the hostel as soon as possible. Painting parties have already been held to freshen up the two dormitory rooms, two double rooms and one family room.
She is now waiting for Pembrokeshire County Council, which is leasing the property to her, to repair the boiler.
Roberta said transforming the former hostel into boutique budget accommodation, while creating the café, had been a real community effort, with friends and local businesses pitching in.
“There have been lots of lovely people in the community offering to help,” she said. “They want us to succeed, which is really nice.”
More information is available on the Ty Bert Facebook page.
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