PART 3

VISITOR LEVY
CHAPTER 1

APPLICATION, OPERATION AND RATES OF LEVY

Levy rates

Determining which rate applies
33
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.
S. 33 in force at 19.9.2025, see s. 67(1)