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

The register

4 Register of visitor accommodation providers

(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.

5 Duty of visitor accommodation providers to be registered

(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.

6 Applications to be registered

(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

(c) contain such other information, and be accompanied by such documents, as WRA may specify.

(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).

7 Penalties for failing to register

(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—

(a)

“£X” is—

(i)

in relation to a penalty under subsection (4)(a), £10, and

(ii)

in relation to a penalty under subsection (4)(b), £1000, and

(b)

“P” is the number of premises specified in the penalty notice—

(i)

at which the‍ VAP provides, or offers to provide, visitor accommodation on the day to which the penalty relates, and

(ii)

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.

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

(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,

(c) informing the person that WRA will register the person on the date specified in the notice unless—

(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.