PART 1OVERVIEW OF ACT AND KEY TERMS USED IN ACT

Overview

1Overview of this Act

(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,

(c)

makes provision for reviews of the operation and effect of this Act by the Welsh Ministers, and

(d)

contains general provision.

Annotations:
Commencement Information

I1S. 1 in force at 19.9.2025, see s. 67(1)

Key terms

2Visitor accommodation

(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;

(c)

a pitch or area—

(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;

(c)

in a mobile home, vessel or other vehicle that is not 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—

(a)

people of a nomadic habit of life, whatever their race or origin, including—

  1. (i)

    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;

  2. (ii)

    members of an organised group of travelling show people or circus people (whether or not travelling together as such);

(b)

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)

a tent;

(b)

railway rolling stock that is for the time being on rails forming part of a railway system;

(c)

an aeroplane;

(d)

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.

Annotations:
Commencement Information

I2S. 2 in force at 19.9.2025, see s. 67(1)

3Visitor accommodation provider

(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

(c)

is an occupier of the premises at which the visitor accommodation is provided.

(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.