Spanish holiday home owners left in ‘costly’ tax limbo thanks to travel uncertainty

The Government said of the new category: “This new category will accommodate countries where we judge the risk to be lower, based for instance on vaccinations, infection rates, the prevalence of variants of concern, and their genomic sequencing capacity (or access to genomic sequencing).”

It’s not clear what conditions will in place for countries on the “amber list”.

The Government has not laid out any details about what countries will be on which list.

The Government said: “It is too early to say which countries will be on the green list when non-essential international travel resumes.

“These decisions will be driven by the data and evidence nearer the time, which we cannot predict now.

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