Legalize / United Kingdom / Wales / Act of Senedd Cymru

Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025

Type Act of Senedd Cymru

Publication 2025-09-18

State In force

Jurisdiction Wales

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

PART 1 — OVERVIEW OF ACT AND KEY TERMS USED IN ACT

Overview

Overview of this Act

1

(1) This Part of this Act contains (in addition to this overview) a definition of “visitor accommodation” and of “visitor accommodation provider”.

(2) Part 2 of this Act requires the Welsh Revenue Authority to keep a register of visitor accommodation providers.

(3) Part 3 of this Act grants principal councils in Wales the power to introduce in their areas a levy on overnight stays in visitor accommodation, and gives the Welsh Revenue Authority functions relating to the collection and management of the levy.

(4) Part 4 of this Act—

(a) makes provision about guidance on this Act issued by the Welsh Ministers,

(b) grants the Welsh Ministers a power to extend this Act so that it applies in relation to berths and moorings provided for vessels,

(d) contains general provision.

Key terms

Visitor accommodation

2

(1) In this Act, “visitor accommodation” means—

(a) accommodation in a hotel, guesthouse or bed and breakfast accommodation, or other similar accommodation;

(b) accommodation in a youth hostel or bunkhouse, or other similar accommodation;

(i) provided for camping;

(ii) provided for a mobile home that is not permanently or semi-permanently situated in one place;

(d) accommodation (other than accommodation mentioned in paragraph (c)) at a holiday park or holiday resort, or at another similar place;

(e) accommodation (other than accommodation mentioned in the preceding paragraphs)—

(i) in a mobile home, vessel or other vehicle that is permanently or semi-permanently situated in one place, and

(ii) that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips;

(f) self-catering accommodation (other than accommodation mentioned in the preceding paragraphs) that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips;

(g) any other kind of accommodation that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips.

(2) But accommodation described in subsection (1) is not visitor accommodation if it is—

(a) on a Gypsy and Traveller site;

(b) a pitch or area provided for a mobile home, vessel or other vehicle that is permanently or semi-permanently situated in one place;

(3) For the purposes of subsection (1), accommodation is offered on a short-term basis if the visitor accommodation provider offers to provide the accommodation for stays of 31 nights or less (and for that purpose, it does not matter whether the nights are consecutive).

(4) In this section—

“Gypsy and Traveller site” (“safle Sipsiwn a Theithwyr”) means land wholly or mainly used for the stationing of mobile homes providing accommodation for— people of a nomadic habit of life, whatever their race or origin, including— people who, on grounds only of their own or their family’s or dependant’s educational needs or old age, have ceased to travel temporarily or permanently; members of an organised group of travelling show people or circus people (whether or not travelling together as such); any other people with a cultural tradition of nomadism or of living in a mobile home;

“mobile home” (“cartref symudol”) means any structure designed or adapted for human habitation that is capable of being moved from one place to another (whether by being towed, or by being transported on a motor vehicle or trailer) and any motor vehicle designed or adapted for human habitation, but does not include— a tent; railway rolling stock that is for the time being on rails forming part of a railway system; an aeroplane; a vessel.

(5) The Welsh Ministers may by regulations amend this section to—

(a) provide that a type of accommodation, or accommodation of a particular description (including accommodation provided at premises of a description specified in the regulations), is or is not visitor accommodation;

(b) vary the description of a type of accommodation.

Visitor accommodation provider

3

(1) This section applies for the purposes of this Act.

(2) A person is a visitor accommodation provider (“VAP”) if that person—

(a) in the course of trade or business,

(b) provides, or offers to provide, visitor accommodation at premises in Wales, and

(3) A person provides visitor accommodation if that person enters into a contract under which, or in consequence of which, one or more people are entitled to reside for one or more nights in or at the accommodation.

(4) In subsection (3), “contract” does not include a contract of service, contract of apprenticeship, or contract for services under which a person entitled to reside in or at the visitor accommodation provides services to the VAP.‍

(5) In this Act—

(a) “offers to provide”, in relation to visitor accommodation, includes advertising or otherwise marketing the accommodation, or otherwise making any person aware that the accommodation is available for stays;

(b) references to a “visitor accommodation provider” (or a “VAP”) include, unless the context requires otherwise, a person registered under Part 2 of this Act, regardless of whether that person falls within subsection (2) at any given time.

PART 2 — REGISTER OF VISITOR ACCOMMODATION PROVIDERS

The register

Register of visitor accommodation providers

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(1) The Welsh Revenue Authority (“WRA”) must establish and maintain a register of visitor accommodation providers (“the register”).

(2) Schedule 1 makes provision about the information to be contained in a visitor accommodation provider’s entry in the register.

(3) The register may contain any other information WRA considers appropriate.

(4) WRA must publish,‍ in such manner as WRA considers appropriate, the information contained in the register by virtue of Schedule 1.

(5) But WRA must not publish (regardless of whether the information in question is contained in the entry for a visitor accommodation provider that is an individual)—

(a) the name of an individual, unless—

(i) the individual consents to the publication, or

(ii) the individual’s forename and surname are part of the business name of the visitor accommodation provider (“VAP”);

(b) the address of an individual’s sole or main residence, unless—

(i) the individual consents to the publication, or

(ii) the address is of premises at which the VAP provides or offers to provide visitor accommodation.

(6) WRA may publish, in such manner as WRA considers appropriate, information contained in the register by virtue of subsection (3); but WRA may not publish information under this subsection if WRA is prohibited from publishing that information by any enactment or rule of law.

(7) In this Part—

(a) “registered” means registered in the register, and

(b) a reference to premises at which a person or VAP provides, or offers to provide, visitor accommodation is a reference to premises—

(i) in Wales,

(ii) at which the person or VAP, in the course of trade or business, provides or offers to provide visitor accommodation, and

(iii) occupied by the person or VAP.

Duty of visitor accommodation providers to be registered

5

(1) A VAP must be registered in respect of the premises at which the VAP provides, or offers to provide, visitor accommodation.

(2) The Welsh Ministers may by regulations make provision for the purpose of exempting a person of a description specified in the regulations from the requirement under subsection (1).

(3) Regulations under subsection (2) may—

(a) specify a description of a person by reference to—

(i) the type of visitor accommodation provided by the person;

(ii) the nature or content of the contracts under which the accommodation is provided;

(iii) the nature, status, or any particular characteristic of the person;

(iv) the nature, status, or any particular characteristic of any person to whom the person provides visitor accommodation;

(v) any other matter;

(b) amend this Part (and the reference in subsection (2) to “specified in the regulations” includes a reference to “specified in an amendment made by those regulations”).

(4) Where regulations under subsection (2) exempt a person from the requirement under subsection (1), sections 7 and 8 do not apply in relation to that person.

Applications to be registered

6

(1) A person may apply to be registered before the person begins, in the course of trade or business, providing, or offering to provide, visitor accommodation at premises in Wales that the person occupies (but see sections 14 to 16 (removal of a person from the register when not providing etc. visitor accommodation)).

(2) An application to be registered must—

(a) be in such form, and made in such manner, as WRA may specify,

(b) contain the information required under Schedule 1 to be included in the register, and

(3) WRA must (unless the person is already registered)—

(a) register a person that makes an application that complies with subsection (2), and

(b) issue that person a notice of registration.

(4) If WRA decides not to register a person that has applied under subsection (1), WRA must issue a notice to that person—

(a) specifying the reason why, and

(b) setting out information about rights of review and appeal.

(5) A person is not liable to a penalty under section 7 in relation to premises at which the person provides, or offers to provide, visitor accommodation during the period—

(a) beginning with the day the person applies to be registered in respect of those premises, and

(b) ending with the day notice is issued to that person under subsection (3)(b) or (4).

Penalties for failing to register

7

(1) A‍ VAP is liable to a penalty if‍ the VAP—

(a) provides, or offers to provide, visitor accommodation, and

(b) is not registered in respect of the premises at which the visitor accommodation is provided or offered.

(2) The penalty is to be calculated in accordance with the formula—

$$£100×A$ where “A” is the number of premises at which the‍ VAP provides, or offers to provide, visitor accommodation, and in respect of which the‍ VAP is not registered.$

(3) A penalty notice issued to a‍ VAP in respect of a penalty to which the‍ VAP is liable under subsection (1) must specify the premises in question.

(4) If, after the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the‍ VAP continues to act as described in subsection (1) in respect of any of the premises specified in the penalty notice—

(a) the‍ VAP is liable to a penalty for each day after the end of the initial penalty period, up to and including the 30th day, on which the‍ VAP does so (see subsection (5)(a)(i)), and

(b) the‍ VAP is liable to a penalty for the 31st day after the end of the initial penalty period on which the‍ VAP does so (see subsection (5)(a)(ii)).

(5) A penalty under subsection (4) is to be calculated in accordance with the formula—

$$£X×P$ where— “£X” is— in relation to a penalty under subsection (4)(a), £10, and in relation to a penalty under subsection (4)(b), £1000, and “P” is the number of premises specified in the penalty notice— at which the‍ VAP provides, or offers to provide, visitor accommodation on the day to which the penalty relates, and in respect of which the‍ VAP is not registered on the day to which the penalty relates.$

(6) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

(7) A person that—

(a) ceases to be a VAP, but

(b) became liable to a penalty under this section while the person was a VAP,

remains liable to the penalty.

Power to register persons where no application has been made to WRA

8

(1) WRA may register a person that is not registered and that has not made an application to be registered if, on the day WRA registers the person, WRA considers that the person—

(a) is a VAP, or

(b) at any time in the preceding 14 days, was a VAP.

(2) Before WRA may register a person under subsection (1), WRA must issue a notice to that person—

(a) setting out the information that will be included in that person’s entry in the register,

(b) specifying any information relevant to that person’s entry WRA does not have, or WRA considers is or may be inaccurate,

(i) before that date, the person applies to be registered in accordance with section 6, or

(ii) WRA is satisfied that the person is not required to register, and

(d) setting out information about rights of review and appeal.

(3) The date specified in the notice under subsection (2)(c) must be at least 14 days after the day the notice is issued.

(4) A person registered under this section is, for the purposes of section 7, to be treated as if that person is not registered; but this subsection does not apply from the time the person—

(a) gives notice to WRA—

(i) providing any information necessary to make the person’s entry complete and accurate, or

(ii) if no such information is needed, confirming that the entry is complete and accurate, or

(b) applies to WRA to be removed from the register.

Changing the register

Duty to notify WRA of changes and inaccuracies

9

(1) A VAP must give WRA notice of any—

(a) change of circumstances that causes the VAP’s entry in the register to become inaccurate, or

(b) inaccuracy in the VAP’s entry in the register,

before the end of the period of 30 days beginning with the day the change of circumstances occurs or the VAP first knew, or ought to have known, of the inaccuracy.

(2) Notice under subsection (1) must—

(a) be in such form, and given in such manner, as WRA may specify,

(b) contain the information necessary to enable WRA to correct the register, and

(3) WRA must, if the notice complies with subsection (2)—

(a) correct the register, and

(b) issue a notice to the VAP, specifying the corrections made to the VAP’s entry,

unless WRA has already made the corrections under section 11.

(4) If WRA decides not to make a change to the register after being given notice by a VAP under subsection (1), WRA must issue a notice to that VAP—

(a) specifying the reason why, and

(b) setting out information about rights of review and appeal.

Penalties for failure to notify WRA of changes and inaccuracies

10

(1) A VAP that fails to comply with section 9(1) is liable to a penalty of £100.

(2) A penalty notice issued to a VAP in respect of a penalty to which the VAP is liable under subsection (1) must specify the information WRA considers to be inaccurate.

(3) If the VAP fails to give WRA the notice required by section 9(1)(a) or (b) in respect of the information specified in the penalty notice by the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the VAP—

(a) is liable to a penalty of £10 for each day after the end of that period, up to and including the 30th day, on which the failure continues, and

(b) is liable to a penalty of £1000 for the 31st day on which the failure continues.

(4) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

(5) This section does not apply in relation to a person where the nature of the information that WRA considers to be inaccurate means that the person is liable to a penalty under—

(a) section 7 (penalties for failing to register in respect of premises), or

(b) section 15 (penalties where a person fails to apply for removal from the register).

(6) A person that—

(a) ceases to be a VAP, but

(b) became liable to a penalty under this section while the person was a VAP,

remains liable to the penalty.

Power to change the register where no notice has been given to WRA

11

(1) WRA may change a VAP’s entry in the register where no notice has been given by the VAP under section 9 if WRA considers that the entry is inaccurate.

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