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Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
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33Determining which rate applies
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(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.
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