Senedd Finance Committee consultation on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill

The Bill was introduced in the Senedd (Welsh Parliament) on 25 November 2024. It provides for:

• a compulsory register of visitor accommodation going live in 2026,
• the power for local authorities to introduce a visitor levy on overnight stays and
• amends the Tax Collection and Management (Wales) Act 2016 to provide the Welsh Revenue Authority (WRA) with the powers to administer, enforce and collect the levy.

Our response covers concerns about the additional administrative costs of collection and reporting the levy for businesses, although we recognise that the link to compulsory registration should help to minimise costs, provided the registration/visitor levy platform is well-publicised and easy to use.

We consider that informal lets (such as letting second homes or static caravans) present challenges in terms of awareness, compliance for registration and for collecting the levy. We emphasise that simplicity should be a core consideration to support visitor accommodation providers through the implementation and administration of the levy.