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

Levy rates

32 Rates of the levy

(1) The rates of the levy are as follows—

(a) the lower rate is £0.75, and

(b) the higher rate is £1.30,

but this is subject to any additional amount that may be added by a principal council (see section 34).

(2) The Welsh Ministers may by regulations amend subsection (1)(a) or (b) to set the amount of either or both of—

(a) the lower rate of the levy;

(b) the higher rate of the levy.

33 Determining which rate applies

(1) The lower rate of the levy applies in relation to an overnight stay in visitor accommodation that is—

(a) a pitch or area provided for camping, or

(b) a dormitory or other room or area normally provided on the basis that it may be shared with other people residing in that dormitory or other room or area under a different contract.

(2) The higher rate of the levy applies in relation to an overnight stay in all other visitor accommodation.

(3) The Welsh Ministers may by regulations amend subsection (1) or (2) to—

(a) add a type of visitor accommodation or accommodation of a particular description;

(b) vary a description of visitor accommodation or of a type of visitor accommodation;

(c) remove a type of visitor accommodation or accommodation of a particular description.

34 Adding an additional amount to a levy rate

(1) The Welsh Ministers may by regulations provide that principal councils may (in accordance with Chapter 4) add an amount specified in the regulations to either or both of—

(a) the lower rate of the levy payable in the council’s area;

(b) the higher rate of the levy payable in the council’s area.

(2) An amount specified under subsection (1) may be expressed as a percentage of the levy rate in question.

(3) Regulations under subsection (1) may, in particular, make provision—

(a) about whether, and the extent to which, a principal council may add an amount to a levy rate that is less than the amount specified in the regulations;

(b) enabling a principal council—

(i) to add an amount to the levy only in relation to a part or parts of its area;

(ii) to add different amounts to the levy (that are less than the amounts specified in the regulations) in relation to different parts of its area;

(c) specifying periods of time, or enabling a principal council to specify periods of time, during which—

(i) the additional amounts do not apply;

(ii) an additional amount that is less than the amount specified in the regulations applies.

(4) Before making regulations under subsection (1), the Welsh Ministers must consult—

(a) every principal council;

(b) every National Park authority for a National Park in Wales;

(c) organisations that—

(i) represent businesses that work in tourism, or are engaged in activities related to tourism, in Wales;

(ii) promote or facilitate tourism in Wales;

(d) such other persons as they consider appropriate.