(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
I1S. 31 in force at 19.9.2025, see s. 67(1)