Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc10)

Prospective

(introduced by section 14(3))

SCHEDULE 2 E+W AMENDMENTS RELATING TO THE REGISTER OF VISITOR ACCOMMODATION PROVIDERS

Amendments to the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) E+W

1 The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 is amended as follows.

Commencement Information

I1 Sch. 2 para. 1 in force at 4.3.2030, see s. 61(2)(b)

2 In section 3 (meaning of “visitor accommodation provider”), in subsection (5)(b) after “time” insert “(and regardless of whether there is‍ a statement in the person’s entry in the register under paragraph 2A(b) of Schedule 1 that the person is not providing or offering to provide visitor accommodation)”.

Commencement Information

I2 Sch. 2 para. 2 in force at 4.3.2030, see s. 61(2)(b)

3 In section 4 (register of visitor accommodation providers)—‍

(a) in subsection (4)—

(i) the words “the information contained in the register by virtue of Schedule 1” become paragraph (a);

(ii) afte‍r that paragraph insert—

“(b) the registration number specified under this Part for each VAP;

(c) the registration number specified under this Part in respect of each premises”;

(b) in subsection (5)(b)(ii), for “at which the VAP provides or offers to provide visitor accommodation” substitute “in respect of which the VAP is registered”;

(c) in subsection (7)—

(i) omit the “and” after paragraph (a);

(ii) after that paragraph insert—

“(aa) “licensed VAP means a VAP that holds a visitor accommodation licence‍ within the meaning of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00) (see section 14 of that Act), and”.

Commencement Information

I3 Sch. 2 para. 3 in force at 4.3.2030, see s. 61(2)(b)

4 In section 6 (applications to be registered)—

(a) in subsection (1) for “14” substitute “14A”;

(b) in subsection (3)(b) after “registration” insert—

“specifying—

(i) a registration number for the VAP, and

(ii) a registration number in respect of each premises at which the VAP provides, or offers to provide, visitor accommodation”.

Commencement Information

I4 Sch. 2 para. 4 in force at 4.3.2030, see s. 61(2)(b)

5 In section 8 (power to register persons where no application has been made to WRA), after subsection (3) insert—

“(3A) If WRA registers a person under subsection (1), WRA must‍ issue a notice to the person specifying—

(a) a registration number for the person, and

(b) a registration number in respect of each premises at which the person provides, or offers to provide, visitor accommodation.”

Commencement Information

I5 Sch. 2 para. 5 in force at 4.3.2030, see s. 61(2)(b)

6 In section 9 (duty to notify WRA of changes and inaccuracies)—

(a) in subsection (2)(b), after “register” insert “(including, where the VAP wishes to be registered in respect of different or additional premises or in relation to different or additional visitor accommodation, the information relating to the premises or accommodation required to be contained in the register under Schedule 1)”;

(b) in subsection (3)(b)—

(i) the words “specifying the corrections made to the VAP’s entry” become sub-paragraph (i);

(ii) after that sub-paragraph insert “, and

(ii) where the correction involves adding premises at which the VAP provides, or offers to provide, visitor accommodation to the VAP’s entry in the register, specifying a registration number in respect of those premises,”.‍

Commencement Information

I6 Sch. 2 para. 6 in force at 4.3.2030, see s. 61(2)(b)

7 In section 11 (power to change the register where no notice has been given to WRA)—

(a) after subsection (3) insert—

“(3A) Where WRA makes a change under subsection (1) that involves adding premises at which the VAP provides, or offers to provide, visitor accommodation to the VAP’s entry in the register, WRA must‍ issue a notice to the VAP, as soon as practicable after making the change, specifying a registration number in respect of those premises.”;

(b) in subsection (4), for the words from “the VAP gives notice to WRA” to the end substitute “the VAP—

(a) gives notice to WRA—

(i) if the entry is inaccurate, providing the information necessary to make the VAP’s entry accurate, or

(ii) confirming that the entry is accurate, or

(b) applies to WRA to be removed from the register.”‍

Commencement Information

I7 Sch. 2 para. 7 in force at 4.3.2030, see s. 61(2)(b)

8 In section 14 (removal of a person from the register on application to WRA)—

(a) for subsection (1) substitute—

“(1) A person with an entry in the register may make an application to WRA for removal from the register (but see section 14A for circumstances in which a person must make an application to WRA for removal from the register).”;

(b) omit subsection (5).

Commencement Information

I8 Sch. 2 para. 8 in force at 4.3.2030, see s. 61(2)(b)

9 After section 14 insert—

“Requirement for certain persons to apply for removal from the register E+W

14A Mandatory application for removal of a person from the register

(1) A person—

(a) that is not a licensed VAP, and

(b) does not fall within subsection (2),

must, before the 31st consecutive day on which that person has not provided or offered to provide visitor accommodation at any premises, make an application under section 14 for removal from the register.‍

(2) If a person—

(a) ceases to be a licensed VAP, and

(b) during the period of 31 days beginning with the day on which the person ceased to be a licensed VAP, does not—

(i) provide or offer to provide visitor accommodation at any premises;

(ii) become a licensed VAP,

the person must, before the end of that period, make an application under section 14 for removal from the register.

(3) For the purposes of this section—

(a) no account is to be taken of any day during—

(i) the period beginning with the day on which a person applies for a visitor accommodation licence under‍ Part 3 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00) (“the 2026 Act”), and ending on the day on which the application is determined;

(ii) the period beginning with the day on which a decision relating to the grant or revocation of a visitor accommodation licence becomes subject to an appeal under section 29 of the 2026 Act, and ending on the day the appeal is finally determined or withdrawn;

(b) the days immediately before and after a period mentioned in paragraph (a) are to be treated as consecutive.

(4) For the purposes of this Part, a person has not provided or offered to provide visitor accommodation at any premises if that person has not, in the course of trade or business, provided or offered to provide visitor accommodation at premises in Wales that the person occupies.”

Commencement Information

I9 Sch. 2 para. 9 in force at 4.3.2030, see s. 61(2)(b)

10 In section 15 (penalties where a person fails to apply for removal from the register), in subsection (1)—‍

(a) for “14(1)” substitute “14A(1) or (2)”;

(b) in subsection (2), after “the person” insert “is not a licensed VAP and the person”;

(c) after subsection (4) insert—

“(5) For the purposes of subsections (2) and (3), no account is to be taken of any day during—

(a) the period beginning with the day on which a person applies for a visitor accommodation licence under‍ Part 3 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (“the 2026 Act”), and ending on the day on which the application is determined;

(b) the period beginning with the day on which a decision relating to the grant or revocation of a visitor accommodation licence becomes subject to an appeal under section 29 of the 2026 Act, and ending on the day the appeal is finally determined or withdrawn.”

Commencement Information

I10 Sch. 2 para. 10 in force at 4.3.2030, see s. 61(2)(b)

11 In section 16 (power to remove a person from the register when no application has been made)—

(a) in subsection (1) for “14(1)” substitute‍ ”14A”;

(b) in subsection (4)(a), for “the person ceased to be a VAP” substitute “on which the person last provided or (if later) offered to provide visitor accommodation”.‍

Commencement Information

I11 Sch. 2 para. 11 in force at 4.3.2030, see s. 61(2)(b)

12 In section 21 (double jeopardy)—

(a) the words “has been convicted of an offence in relation to it” become paragraph (a);

(b) after that paragraph insert “, or

(b) in relation to it, pays the sum specified in a penalty notice given to the person under section 55 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00) (and the notice is not subsequently withdrawn).”

Commencement Information

I12 Sch. 2 para. 12 in force at 4.3.2030, see s. 61(2)(b)

13 In section 26 (powers to make further or different provision), in subsection (2), after paragraph (b) insert “;

(c) the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00),”.

Commencement Information

I13 Sch. 2 para. 13 in force at 4.3.2030, see s. 61(2)(b)

14 In section 38 (meaning of “accounting period”: annual returns), in subsection (4)(b), for “do so” substitute “be a VAP”.

Commencement Information

I14 Sch. 2 para. 14 in force at 4.3.2030, see s. 61(2)(b)

15 In Schedule 1 (information to be included in the register of visitor accommodation providers)—

(a) in paragraph 2—

(i) for “at which the VAP provides, or offers to provide, visitor accommodation” substitute “in respect of which the VAP is registered”;

(ii) in sub-paragraph (c), omit “that the VAP provides, or offers to provide,”;

(iii) in sub-paragraph (d), for “the visitor accommodation provided in or at the premises” substitute “or at the visitor accommodation at the premises”;

(b) after paragraph 2 insert—

“2A A licensed VAP’s entry in the register—

(a) must contain the following information about the regulated visitor accommodation at the premises in respect of which the VAP is registered—

(i) the amount of regulated visitor accommodation at the premises;

(ii) the maximum number of people that can be accommodated in each regulated visitor accommodation at the premises;

(b) must contain a statement, relating to each premises in respect of which the VAP is registered (regardless of whether the visitor accommodation at the premises is regulated visitor accommodation), as to whether or not the VAP is for the time being providing or offering to provide the visitor accommodation at each of those premises.”

(c) in paragraph 6 (interpretation), after sub-paragraph (b) insert—

“(c) “regulated visitor accommodation means visitor accommodation falling within section 5(1)(a) of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00) (self-catering accommodation that is self-contained, and is in a building, or mobile home, vessel or other vehicle).”

Commencement Information

I15 Sch. 2 para. 15 in force at 4.3.2030, see s. 61(2)(b)

Amendments to the Tax Collection and Management (Wales) Act 2016 (anaw 6) E+W

16 (1) The Tax Collection and Management (Wales) Act 2016 is amended as follows.

(2) In section 12 (main functions of WRA), in subsection (2A), for “accommodation)” substitute “accommodation providers) and Part 4 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00) (directory of visitor accommodation premises)”.‍

(3) In section 172 (appealable decisions), in subsection (2)(m) omit “(see section 5 of that Act)”.

(4) In section 187B (Crown application)—

(a) in subsection (1) after “Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5)” insert “and Part 4 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00)”;

(b) in subsection (2) after “Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025” insert “and Part 4 of the Development of Tourism and Regulation of Visitor Accommodation (Wales) Act 2026 (asc 00)”;

(c) in the heading—

(i) for “and the” substitute “, the”;

(ii) at the end insert “providers and the directory of visitor accommodation”.

Commencement Information

I16 Sch. 2 para. 16 in force at 4.3.2030, see s. 61(2)(b)