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

Application and operation of the levy E+W

29 Overnight stays in visitor accommodation E+W

(1) For the purposes of this Part, an overnight stay in visitor accommodation takes place if—

(a) one or more people are entitled, under a contract, to reside for one or more nights in or at visitor accommodation at premises in the area of a principal council that has introduced the levy,

(b) the accommodation is provided to those people in the course of trade or business carried on by the visitor accommodation provider,

(c) the accommodation is not the sole or main residence of any of those people, and

(d) any of those people enters the accommodation in pursuance of the contract.

(2) But an overnight stay in visitor accommodation does not take place if—

(a) the contract entitles one or more particular individuals to reside in or at the visitor accommodation (whether or not with any other person), and every particular individual is entitled under the contract to reside there—

(i) for more than 31 nights (whether or not those nights are consecutive), and

(ii) on every night on which the contract grants an entitlement to reside at that accommodation;

(b) the accommodation—

(i) is arranged by or provided on behalf of a principal council (as a local housing authority) under Part 2 of the Housing (Wales) Act 2014 (anaw 7) (homelessness);

(ii) is provided under section 4 (accommodation) or Part 6 (support for asylum-seekers, etc.) of the Immigration and Asylum Act 1999 (c. 33);

(iii) is provided on behalf of the Secretary of State in connection with a requirement imposed under section 3(6) (general provisions) of the Bail Act 1976 (c. 63);

(iv) is provided under Part 1 (arrangements for the provision of probation services) of the Offender Management Act 2007 (c. 21) for the probation purposes (within the meaning of section 1 of that Act);

(v) relates to facilities provided under paragraph 9 of Schedule 10 (immigration bail) to the Immigration Act 2016 (c. 19) for the accommodation of a person at an address specified in an immigration bail condition.

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

(4) The visitor accommodation provider, in respect of an overnight stay in visitor accommodation, is the visitor accommodation provider that—

(a) provides the accommodation in or at which the stay takes place, and

(b) is an occupier of the premises at which that accommodation is provided.

(5) The Welsh Ministers may by regulations amend this section for the purposes of adding, removing or changing descriptions of circumstances in which an overnight stay in visitor accommodation does or does not take place.

(6) The Welsh Ministers may by regulations make provision about ways in which it may be proved that an overnight stay in visitor accommodation did not take place because the accommodation falls within subsection (2)(b), including provision about—

(a) documents or other information that can be relied on to prove that an overnight stay in visitor accommodation did not take place;

(b) the making of arrangements for and relating to the issuing of vouchers that can be used to prove that an overnight stay in visitor accommodation did not take place.

Commencement Information

I1 S. 29 in force at 19.9.2025, see s. 67(1)

30 Liability to pay the levy E+W

(1) The person liable to pay the levy on an overnight stay in visitor accommodation is the visitor accommodation provider.

(2) Liability to pay the levy on an overnight stay in visitor accommodation arises when‍ (the overnight stay having taken place) the entitlement under the contract to reside in or at the accommodation ceases.

Commencement Information

I2 S. 30 in force at 19.9.2025, see s. 67(1)

31 Calculating the amount of levy that is payable E+W

(1) The amount of levy payable in respect of an overnight stay in visitor accommodation is calculated by—

(a) determining the total number of leviable nights (see subsections (2) to (4)), then

(b) multiplying the total number of leviable nights by the levy rate that applies in relation to the accommodation (see subsection (5) and section 33).

(2) Where only one person was entitled under the contract to reside overnight in or at the accommodation, the total number of leviable nights is the number of nights that person was so entitled.

(3) Where more than one person was entitled under the contract to reside in or at the accommodation, the total number of leviable nights is determined by—

(a) calculating the number of nights each person was entitled under the contract to reside overnight in or at the accommodation, and

(b) adding together the numbers calculated under paragraph (a).

(4) Where the lower rate of the levy applies in relation to the accommodation, the references in subsections (2) and (3) to “person” do not include a person who was aged under 18 at the start of the first night that person was entitled under the contract to reside overnight in or at the accommodation.

(5) Where, under the contract, at least one person was entitled to reside in or at visitor accommodation to which the higher rate applies and at least one person was entitled to reside overnight in or at visitor accommodation to which the lower rate applies (see section 33), the amount of levy payable is calculated by—

(a) carrying out the calculation under subsection (1) in respect of the accommodation in relation to which the higher rate applies, and

(b) carrying out that calculation in respect of the accommodation in relation to which the lower rate applies,

and adding together the amounts resulting from both calculations.

(6) The Welsh Ministers may by regulations amend this section for the purpose of making additional or different provision about people who are not to be included in a calculation of the amount of levy payable in respect of an overnight stay in visitor accommodation; and regulations under this subsection may make provision that applies in relation to either or both of—

(a) overnight stays in visitor accommodation in relation to which the lower rate of the levy applies;

(b) overnight stays in visitor accommodation in relation to which the higher rate of the levy applies.

Commencement Information

I3 S. 31 in force at 19.9.2025, see s. 67(1)