Registering visitor accommodation: technical guidance

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 established that a register of persons that provide visitor accommodation at premises in Wales will be kept. 

The Welsh Revenue Authority (WRA) will establish and maintain a register of visitor accommodation providers, and part of the register will be made public. 

Registration is required if you are a visitor accommodation provider who takes bookings for overnight stays in visitor accommodation at premises in Wales. 

The register is public and provides information about visitor accommodation providers, and their visitor accommodation at premises in Wales. The register opens on 1 October 2026.

Generally, a visitor accommodation provider must be registered when they provide, or offer to provide, visitor accommodation at premises in Wales, subject to the following:

• existing visitor accommodation providers will need to register by 31 March 2027 
• new visitor accommodation providers who provide, or offer to provide, visitor accommodation after 1 October 2026 but before 31 March 2027, will need to register by 31 March 2027
• if a person becomes a visitor accommodation provider after 31 March 2027, they’ll need to register when they begin providing, or begin offering to provide, visitor accommodation in Wales, and they can register up to 30 days before they begin providing, or offering to provide, visitor accommodation

Examples of when you must register

Glen has been operating a holiday cottage business in Wales since 2012. When registration opens, he’ll need to complete his registration between the 1 October 2026 and 31 March 2027.

Bryn has purchased a cottage in North Wales, which he’ll be advertising as self-catering holiday accommodation for visitors. He renovates the cottage and is planning to start advertising it for overnight stays from the 1 August 2028. Bryn will need to register himself as a visitor accommodation provider and the cottage as the visitor accommodation when he begins to advertise it and take bookings, which would be the 1 August 2028. Bryn could also register up to 30 days before 1 August 2028.

Details of Bryn’s cottage will appear on the public register. Although, as Bryn is an individual his name will not appear on the public register.

If a visitor accommodation provider does not register on time, they may become liable to one or more penalties.

Visitor accommodation providers must register themselves and each of the premises in Wales where they provide, or offer to provide, visitor accommodation. Registering does not cost anything but is a mandatory requirement for visitor accommodation providers. 

The WRA must publish certain information about visitor accommodation providers and their premises contained in the register. The WRA may also publish other information which it thinks is appropriate to have on the public register.

About visitor accommodation provider

The following information about a visitor accommodation provider will be published on the public register:

• the name of the visitor accommodation provider
• any business or trading name of the visitor accommodation provider
• the business address of the visitor accommodation provider
• the visitor accommodation provider type, such as an individual, partnership, company, or unincorporated association 

The business address of a partnership, company or unincorporated body is the address of its registered office or principal office. 

Where the visitor accommodation provider is registered with Companies House as

• a company, the company number will be published
• an overseas entity, the overseas entity ID will be published

Where the visitor accommodation provider is a charity and registered under the Charities Act 2011, the register will show that the provider is a charity and their charity number will also be published, unless it is an exempt charity under the Charities Act 2011.

All of the details above will need to be provided in order for an entry to be made on the register. 

Where a partnership is being registered, the names of each partner in the partnership will need to be registered. The same principle applies to unincorporated associations. 

Example of details a company and a registered charity must provide

Welsh Charity Cottages & Lodges Ltd is a company and a registered charity. It is a visitor accommodation provider and when it registers, it will need to provide both its company number and charity number as part of the registration process.

About visitor accommodation premises

The following details about the premises where visitor accommodation is provided, or offered, by a visitor accommodation provider will be published:

• the name of the premises, if it has one
• the name of the visitor accommodation provided at the premises, if the accommodation has a name. This is only applicable for the following visitor accommodation types; self-catering, glamping and static caravans
• the address of the premises in Wales, including the county or county borough
• the type of visitor accommodation available at the premises
• the maximum occupancy of visitors in or at the premises 
• number of bookable units at the premises 
• availability of the accommodation 

Example of details you must provide about your premises

Giovanni is an individual who runs a small holiday site in Wales, and the site is called Giovanni’s Getaways. At the premises, he has 3 different holiday homes, each named after places in Wales, they are Caerphilly Cottage, Llandudno Lodge and Pembroke Place. 

When Giovanni registers, he will need to provide:

• the premise name, which is Giovanni’s Getaways, and
• the names of the visitor accommodation, which are Caerphilly Cottage, Llandudno Lodge and Pembroke Place. 

About partnerships and unincorporated bodies

Where the visitor accommodation provider is a partnership or unincorporated body, the register will contain:

• the name of each member of the partnership, or each managing member of the unincorporated body, and
• the address of each member of the partnership or each managing member of the unincorporated body

But partners or managing members names and addresses are subject to the restriction outlined in 'Information not published on the register'. So, while any business name and the business address of the partnership or unincorporated body will be published, the names and addresses of the individual partners or members will only be published where:

• they consent to have them published, or
• their name forms part of the business name, and/or
• their address is the same as the premises at which the visitor accommodation is provided

Example of details partnerships and unincorporated bodies must provide

Glynn, Harry and Ian are partners in a limited partnership, called HIGHIG Holiday Homes. They run several holiday homes together across the UK and all live in Scotland. They are visitor accommodation providers and will need to register their visitor accommodation premises in Wales. When doing so, Glynn, Harry and Ian’s individual names and addresses will need to be provided for entry into the register, but they will not be published. 

Individual name

The WRA will not publish the name of a visitor accommodation provider if they are an individual unless:

• the individual consents to have their name published, or
• the individual’s forename and surname are part of the business name of the visitor accommodation provider

Example of not showing a provider’s name

Llinos lives in a townhouse in Cardiff and she markets her spare room to weekend visitors on an online travel platform. The townhouse is where Llinos lives and her only property. As Llinos is providing visitor accommodation in the spare room of her townhouse, when Llinos registers she will need to provide her name, premises address and other details but her name will not be added to the public register as she does not consent for it to be on there.

Sole or main residence address

The WRA will not publish the address of an individual’s sole or main residence, unless either of the following apply:

• the individual, who is the visitor accommodation provider, consents to the publication of their address, or
• the sole or main residence of the individual is the address of the premises where they provide, or offer to provide, visitor accommodation 

Example of not showing the main residence address

Following on from the above example, Llinos’ address will be available on the public register as that is where she provides visitor accommodation in Wales. Whilst Llinos lives in the townhouse, the rules mean that the address of the townhouse has to be included in the register.

If a visitor accommodation provider fails to provide the WRA with the information that is to be included in the register, WRA can issue a notice requiring a person to provide information or documents and penalties may be applied for failing to comply.   

If the WRA is provided with information that is to be included in the public register but the WRA:

• knows the information is inaccurate, or 
• thinks the information is likely to be inaccurate

then it may not be published on the register. 

If the WRA decide to publish the information, then a marker may be added to the entry in the register indicating that the WRA believes the information is or is likely to be inaccurate. 

Inaccuracies may relate to:

• the type of the visitor accommodation, or the maximum occupancy
• the address of the visitor accommodation 
• the trading name of the visitor accommodation provider

The above list is not exhaustive. 

Example of inaccurate information

Rhydian is a visitor accommodation provider who owns a holiday home in West Wales. When registering, he enters 55 as the maximum occupancy for the holiday home instead of 5. When Rhydian submits his registration details, the WRA see that the maximum occupancy is 55 and believe this is too large; they add a marker to the entry in the register indicating that the maximum occupancy may not be accurate.

A person will be a visitor accommodation provider, if in the course of trade or business that person: 

• provides, or offers to provide, visitor accommodation at premises in Wales, and 
• occupies the premises where visitor accommodation is provided 

Person can mean two or more people who are:

• in partnership together
• acting as unincorporated or incorporated body

A person provides visitor accommodation if they enter into a contract under which, or in consequence of which, one or more people are allowed to stay in the visitor accommodation at premises in Wales for at least one night. 

Example of providing visitor accommodation

Joan runs a bed and breakfast and owns the premises she runs her business from. She enters into contracts with guests for them to stay overnight at her bed and breakfast, which is classed as visitor accommodation. Joan is a visitor accommodation provider.  

A person offers to provide visitor accommodation if they are willing to enter into agreements with someone and allow them to stay at least one night in their premises in Wales and includes making others aware that their accommodation is available for stays. Agreements would include those made through online marketplaces, verbal agreements and bookings through other channels.

If a person is marketing or advertising their premises, whether it is on a website, social media, other online platform, in brochures, on shop noticeboards or elsewhere, and willing to enter into agreements for stays at their premises then they will be offering to provide visitor accommodation.

If a person is willing to accept future bookings, they too are offering to provide visitor accommodation.

Example of offering to provide visitor accommodation

Liam offers his spare room out on social media over busy holiday periods. As he markets his spare room on the internet, he meets test of offering to provide visitor accommodation.

An occupier of the premises will normally be a person who has control over the premises and how they are used, such as the running of the visitor accommodation business. They may also be responsible for complying with legal requirements relating to the premises and keeping it in good condition. It’s likely that an occupier will also receive profits from providing visitor accommodation at the premises.

An occupier might be, for example, a legal owner of the premises, a tenant under a lease, or a person with a right to occupy the premises under a licence to occupy.

An agent or management company who act on behalf of the visitor accommodation provider is unlikely to be an occupier of the premises.

Example of an occupier as premises owner

Mr Jones owns a Bed and Breakfast in South Wales and regularly has guests staying at his premises; his income comes from this business. He is the occupier of the bed and breakfast, enters into contracts with visitors allowing them to stay overnight and therefore he is a visitor accommodation provider.

Example of an occupier of rental premises

Margaret rents a flat in Cardiff. With permission from her landlord, she advertises her spare room for overnight stays for the purpose of leisure travel most weekends. She does this to add to her income. Margaret is the occupier of the flat and is offering to provide visitor accommodation, so she is a visitor accommodation provider.

Example of an occupier of holiday homes 

Norman and Grace are married. They own a farm and run the farming business in partnership with one another. They decided to diversify and built three holiday lodges on the farmland to supplement their income. They advertise the holiday lodges online, and they take bookings for overnight stays for 8 months of the year. They are visitor accommodation providers and will need to register with the WRA.

Contracts would usually include any bookings made at the premises through a booking platform, over the phone or directly with the visitor accommodation provider.

If a person is staying at the premises and is only there to provide services to the visitor accommodation provider then any:

• contract of service, or
• contract of apprenticeship, where apprentices are staying at the premises

will not count as a contract.

Contracts and entitlement 

Contracts would usually be formed at the point a booking is confirmed, whether that is through a booking platform, over the phone, through an online marketplace or directly with the visitor accommodation provider. 

Contracts, and how they are entered into, can be wide-ranging. The format of the contract is not important, only that a contract exists and it entitles one or more people to stay for one or more nights in or at the visitor accommodation. 

Exemptions to contracts

Contract does not include: 

• a contract of service 
• a contract of apprenticeship, or 
• a contract for services, under which a person entitled to reside in or at the visitor accommodation provides services to the visitor accommodation provider 

Visitor accommodation is broadly defined and the guidance below covers different types of accommodation, and whether it is classed as visitor accommodation or not.

Visitor accommodation includes accommodation:

• in a hotel, guesthouse, bed and breakfast or similar accommodation type
• in a youth hostel, bunkhouse or similar accommodation type
• at a holiday park or holiday resort, such as lodges, chalets and cottages

Visitor accommodation includes a pitch or area that is provided for: 

• camping 
• mobile homes that are not permanently or semi-permanently situated in one place 

Example of a pitch for a campervan   

Agatha has a campervan and books a pitch for 10 days at a caravan park. As Agatha has booked a pitch for her campervan, the pitch itself is classed as visitor accommodation because that is the area booked, and her campervan will only be situated on the pitch for a period of 10 days. 

Example of an area classed as visitor accommodation   

Thomas has a caravan and parks it overnight in a car park that has specific permissions to allow mobile homes to park overnight, as long as they pay an overnight fee. As Thomas has parked in an area of the car park provided for his mobile home for an overnight stay, the area is classed as visitor accommodation.  

Mobile home is defined as any: 

• motor vehicle designed or adapted for human habitation, and 
• structure that is designed or adapted for human habitation which is capable of being moved from one place to another, whether it is moved by being towed or transported on a motor vehicle or trailer does not matter 

The term mobile home specifically does not include:  

• tents 
• railway rolling stock forming part of the railway system 
• aeroplanes 
• vessels 

Vessels mean ships, boats, rafts or other apparatus constructed or adapted for floating on water and designed or adapted for human habitation. 

Visitor accommodation includes certain accommodation types that are offered on a short-term basis.

Accommodation is offered on a short-term basis to visitors if the visitor accommodation provider offers to provide the accommodation for stays that are 31 nights or less. It does not matter whether the visitor accommodation is permanently or occasionally offered on a short-term basis.

It does not matter if the nights are consecutive or not, the key aspect is that stays are offered for 31 nights or less.

The following types of accommodation will be visitor accommodation if they are offered on a short-term basis and for the purposes of business or leisure travel or educational trips:

• accommodation in a mobile home, vessel or other vehicle that is permanently or semi-permanently in one place
• self-catering accommodation
• any other kind of accommodation that is offered, whether permanently or from time to time, on a short-term basis

Example of a static caravan as visitor accommodation

Elliot books a holiday in Wales and contracts to stay in a static caravan. The caravan can be booked for trips up to 25 nights only and is made available most of the year for visitors travelling for leisure or business purposes. The static caravan is the visitor accommodation in this scenario. It is permanently situated in one place, and it is offered on a short-term basis for leisure or business use.

Example of a houseboat as visitor accommodation

Ash books to stay in a houseboat that is permanently anchored in one location. The houseboat can be booked for a maximum of 4 weeks and is made available during spring and summer for leisure guests. The houseboat is the visitor accommodation in this scenario, as it is permanently situated in one place and it is offered on a short-term basis for leisure.

Gypsy and Traveller site

Accommodation that is on a Gypsy and Traveller site will not be classed as visitor accommodation. A Gypsy and Traveller site means land that is wholly or mainly used to park mobile homes that provide accommodation for:

• people of a nomadic habit of life, regardless of their race or origin, and
• any other people with a cultural tradition of nomadism or of living in a mobile home

People of a nomadic habit of life, would include:

• people who have ceased to travel temporarily or permanently due to their own, their family’s or dependents educational needs or old age, and
• members of an organised group or travelling show people or circus people, whether or not they are travelling together

Mobile homes, vessels or other vehicles

Accommodation in mobile homes, vessels or other vehicles only counts as visitor accommodation in its own right where it is permanently or semi-permanently situated in one place and offered, whether all the time or occasionally, on a short-term basis for business, leisure travel or educational trips. 

A pitch or area for a mobile home will only count as visitor accommodation where it is provided for a mobile home that is not permanently or semi-permanently situated in one place. 

Example of a static caravan as not visitor accommodation

Polly lives in a static caravan on a residential caravan park as her main residence. She pays a monthly pitch fee and is entitled to live in the caravan all year round. The caravan is not visitor accommodation because although it is permanently situated in one place, she does not offer it to rent for short term business, leisure travel or educational trips as it is her home.  

The pitch on which the caravan stands is also not visitor accommodation as it is provided for a mobile home that is permanently situated in one place.

Example of a static caravan as visitor accommodation

Using the same example as above, if Polly were to rent the caravan out for short term overnight stays, then the caravan would be visitor accommodation. The pitch the caravan stands on would still not be visitor accommodation.

A visitor accommodation provider must register themselves and each of the premises in Wales where they provide, or offer to provide, accommodation.

When registering, the visitor accommodation provider will need to complete the WRA’s registration form and provide:

• their details and information about the visitor accommodation
• any other information that the WRA requests

Provided that these conditions have been met, the WRA will notify you that registration is complete and provide you with a registration number.

A person may complete the registration form up to 30 days before they begin providing, or offering to provide, visitor accommodation at premises in Wales.

Example of when to register as a visitor accommodation provider

Gwendolen purchases a Bed & Breakfast on 1 December 2027. She has plans to become a visitor accommodation provider in 2028 and starts doing some renovation work at the premises. Her renovation work is done by 10 January 2028 and she starts planning how she will advertise her business. She starts offering to provide accommodation on 6 February 2028 and takes bookings from 01 March 2028.

Gwendolen will need to register her bed and breakfast and she’ll need to complete her registration by 6 February 2028, as this is the day she begins offering to provide visitor accommodation at premises in Wales. Gwendolen could also register at any time up to 30 days before 6 February 2028.

When a visitor accommodation provider makes their application to register and supplies all the required information, the WRA must register them, unless they are already registered. The WRA will also issue a notice to the person to say that they have been registered.

The WRA can decide not to register a person, for example, if full details of the visitor accommodation provider or premises are not provided.

The WRA will notify the person of the reasons why they have not been registered and explain how they can seek a review of that decision or make an appeal.

If you have submitted your registration form to the WRA but have not yet had a:

• notice confirming your registration, or
• notice that the WRA has decided not to register you

then you may provide, or offer to provide, visitor accommodation between submitting your registration form and the date of the WRA notice without any liability to a penalty for failing to register.

If a visitor accommodation provider is not registered and has not submitted a registration form to the WRA, then the WRA may register that person.

The WRA can only register a person if it considers that they are:

• currently a visitor accommodation provider, or
• they were a visitor accommodation provider in the last 14 days

Before the WRA can register a person and make an entry on the public register, a notice will be issued to that person which sets out:

• the information that the WRA is planning to include in the entry
• the information the WRA does not hold which is needed for the entry
• any information the WRA considers is or may be inaccurate in relation to the entry
• the date on which the WRA will make the entry on the register, unless before that date the person completes the registration form themselves beforehand, or the WRA is satisfied that the person does not need to register, and
• information relating to reviews and appeals in relation to the notice

WRA cannot make an entry on the register until at least 14 days after issuing the notice referred to above.

Where WRA has registered a person, the entry on the register will indicate that the person was registered by the WRA. This indicator will no longer be shown on the entry if the visitor accommodation provider later provides the WRA with the information needed to satisfy the WRA that the entry is complete and accurate.

A person that has to be registered by WRA will not be treated as if they have registered for the purposes of penalties for failing to register. This means they may be liable to penalties for failing to register until they provide WRA with any information necessary to make the entry complete or accurate. If no information is needed, they will need to confirm that the entry on the register is complete and accurate, or apply to be removed from the register.

If an entry in the register is inaccurate or becomes inaccurate due to a change in circumstances, the visitor accommodation provider must give notice to the WRA of that inaccuracy. 

The notice needs to include the information that the WRA needs to correct the entry in the register. The notice will also need to be in any particular form and provide any documentation that that the WRA have specified.

Inaccuracies will cover situations where details relating to the registration are no longer correct, such as:

• whether the visitor accommodation provider has sold some of their premises
• any change in trading name, or the visitor accommodation provider name
• any change in the registered address of the visitor accommodation provider
• the type of the visitor accommodation at the premises has changed

Where the register is inaccurate, a visitor accommodation provider has 30 days to notify the WRA, starting with the day they first knew about the inaccuracy, or ought to have known about the inaccuracy.

Where the inaccuracy is a result of a change in circumstances, a visitor accommodation provider has 30 days to notify the WRA starting with the date the change in circumstances occurred.

Failure to notify the WRA may lead to penalties.

Example of changing a provider name

Great Welsh Cottages Limited own a number of premises in Wales at which visitor accommodation is provided. The company changes its name to Fantastic Welsh Cottages Limited on 01 October. 

This means their registration is no longer accurate as the visitor accommodation provider name has changed, and they have 30 days starting on 01 October to update their registration details. 

This means they must update their registration details by the end of the day on 30 October.

Example of changing maximum occupancy due to closure

Following on from the previous example, Fantastic Welsh Cottages Limited have closed half of their premises for renovations and expect them to be closed for 6 months. As part of the renovations, they’ll be increasing the maximum occupancy at each premises. 

There are two changes in circumstances here. The first is that half of their premises are closed and so the visitor accommodation is not being used or advertised for bookings whilst renovations are ongoing. They will need to notify WRA of this within 30 days of closing each premises for renovations. 

Once the renovations are complete, they will need to notify WRA that each premise is back to being used and advertised as visitor accommodation, including the increased occupancy at each premises. They must do this within 30 days starting with the date of the change for each premise.

Correction of register

When a visitor accommodation provider gives notice to WRA about an inaccuracy, the WRA must correct the register and issue the provider with a notice which outlines the corrections that were made to that entry in the register.

WRA will not issue a notice to the visitor accommodation provider outlining the corrections if they believe the entry in the register is inaccurate and have already sent the provider a notice with their proposed changes.

Rejection of notice

If a visitor accommodation provider gives notice to WRA about an inaccuracy and the WRA decide not to make any changes to the entry in the register, then the provider will be issued with a notice to explain why the entry in the register was not changed as well as the review and appeal rights relating to that notice.

If the WRA believe that an entry in the register is inaccurate and no notice has been given to the WRA by the visitor accommodation provider relating to that entry, then the WRA may change the entry on the register.

Before the WRA do change the entry on the register, the visitor accommodation provider will be issued with a notice that will state:

• what part of the entry the WRA thinks is inaccurate
• whether the WRA will omit the information that may be inaccurate or the changes they intend to make to the entry on the register
• the date when the register will be changed, which will be at least 30 days after the date the notice issued
• how to request a review or appeal in relation to the notice

The WRA will not make the change it outlined in the notice if, before the date specified in the notice, the visitor accommodation provider:

• has notified the WRA of a change of circumstances or inaccuracy, and provided the information necessary for the WRA to change the entry on the register, or
• the WRA becomes satisfied that the entry on the register does not need to be changed

For example, if the visitor accommodation provider confirms that the original entry was accurate and provides sufficient evidence to satisfy the WRA that no changes are needed, then WRA will not change the entry on register.

Where WRA has made changes to a provider’s entry on the register, the entry will indicate that the WRA has made changes and the information that has been changed. This indicator will no longer be shown if the visitor accommodation provider later provides the WRA with the information needed to satisfy the WRA that the entry is complete and accurate.

If the entry on the register is changed by the WRA, then penalties may apply until the date that the person:

• gives notice to the WRA that the change is inaccurate with the information needed to correct the entry, or
• confirms that the entry is accurate

A person must apply to the WRA to have their entry removed from the register before the 31^st consecutive day on which that person has not provided, or offered to provide, visitor accommodation at any premises in Wales.

Where an application to be removed from the register is given to the WRA, that person will be removed from the register and sent notice confirming the date on which their entry from the register was removed. For an application for removal from the register to be valid, it will need to contain information and be in a form that is specified by the WRA, and further information on this will be made available once registration is open.

If a person applies to be removed from the register, but WRA decides not to remove that person then they will be sent a notice explaining:

• why they have not been taken off the register, and
• the review or appeal rights relating to that notice

Examples of the deadlines to deregister as a visitor accommodation provider

Drake was registered as a visitor accommodation provider and he provided visitor accommodation at a cottage he owned in Wales. Drake decided to sell the cottage and stopped taking bookings once he had accepted an offer on the cottage. His last visitors left on 30 September 2028, at which point he also stopped providing visitor accommodation. Drake needs to deregister before 31 October 2028.

Carl was letting out his spare room most weekends to tourists. He is now moving home and so will no longer be providing visitor accommodation on weekends. He stops advertising his spare room on 01 September 2028 but honours his bookings which go up to the 22 October 2028. Carl needs to deregister before 21 November 2028, as this is before the 31st consecutive day on which he stopped providing visitor accommodation.

If the WRA is of the view that a person should have made an application to remove their entry from the register but hasn’t, the WRA can remove that person from the register.

Before the WRA can remove that person, they must send the person a notice stating:

• why the WRA considers that the person should have made an application to have their entry removed from the register
• the date on which WRA will remove them from the register, which will be at least 30 days after the date of the notice
• the review and appeal rights in relation to the notice

The WRA will not remove the person on the date specified in the notice if, before that date:

• the person responds with their own application to be removed from the register, or
• WRA becomes satisfied that the person should remain on the register

If a person is removed from the register by the WRA, that person will remain liable to any penalties until the date that the person:

• gives notice to WRA which includes the date they consider to be the date they stopped being a visitor accommodation provider, or
• makes a new application to be registered

WRA can issue notices to a person requesting information or a document that it believes is relevant to WRA’s functions in maintaining the register. 

Notices can be sent to:

• visitor accommodation providers, whether or not they are registered
• a person who the WRA considers may be a visitor accommodation provider, including someone who may have been in a visitor accommodation provider in the past
• a person who assists with or helps facilitate providing visitor accommodation at premises in Wales by a visitor accommodation provider, or someone the WRA believes is or was a visitor accommodation provider

Where a notice has been issued to a person, if they have access to the information or documents listed in the notice then they must provide it to the WRA. The deadline for doing so will be specified in the notice but may be amended by agreement with the WRA. For example, if an extension is needed beyond the date in the notice because the person is abroad or the document needs to be retrieved. 

Example of the WRA issuing a notice requesting information

Welsh Cottage Management Helpers Limited are a management company which help a number of different visitor accommodation providers with their businesses of providing visitor accommodation at premises across Wales. WRA requires information regarding a specific visitor accommodation provider who is a client of Welsh Cottage Management Helpers Limited; WRA can issue the management company with an information notice requesting the information they need.

The notice issued by the WRA will set out information about rights of review and appeal. Where a review is requested, or appeal is made against a notice being issued, or a particular requirement within that notice, the deadline to comply with the notice no longer applies. 

Where the review or appeal affirms WRA’s decision to issue the notice or a requirement in it, the information or documents will need to be provided by another date that the WRA will specify, or a date agreed between the WRA and the person.

Initial penalties

Penalties for registration only come into force from 01 April 2027 onwards.

A penalty for failing to register may apply if a person has failed to register premises in Wales where they provide, or offer to provide, visitor accommodation. 

The amount of the penalty will be calculated using the following formula:

£100 × A

A is the number of premises which should be registered but are not. 

Where a penalty is applied, the penalty notice will include information on the premises to which the penalty relates. 

The penalty must be paid within a period of 30 days beginning with the day on which the notice of the penalty is issued, unless the taxpayer requests a review or appeals to the tribunal in respect of that penalty.

Example of failing to register multiple premises

All Welsh Cottages Limited is a visitor accommodation provider who provides visitor accommodation at 17 cottages across Wales. They do not register on time and so are liable to a penalty. The penalty, which is calculated by multiplying £100 by 17 (the number of cottages not registered when they should be), totals £1700. 

Example of failing to register additional premises

Aled is already registered in respect of 3 premises at which he provides visitor accommodation. He purchases a new premises and starts offering it on his website immediately after his purchase completes. As he hasn’t registered the property before he begins offering to provide visitor accommodation at the new premises, he is liable for a £100 penalty. This is calculated by multiplying £100 by 1 (the new premises that is not registered when it should be).

Further penalties

If an initial penalty notice for failing to register is issued and the premises are still not registered, then further penalties may be applied. 

The visitor accommodation provider must register the premises to which the initial penalty notice relates within 30 days beginning with the date the notice is issued. This is called the “initial penalty period”.  

If any of the premises remain unregistered after the initial penalty period the visitor accommodation provider is liable to:

• a penalty for each day after the initial penalty period, for up to 30 days, and
• a penalty on the 31st day after the initial penalty period 

The amount of the penalty will be calculated using the following formula: £X × P

X is:

• £10 for a penalty that applies daily up to and including 30 days after the initial penalty period, and
• £1000 for a penalty that applies on the 31st day after the initial penalty period

P is the number of premises specified in the penalty notice:

• where the visitor accommodation provider offers to provide, or provides, visitor accommodation on the day to which the daily penalty relates, and 
• remains unregistered on the day to which the daily penalty relates

This means that further penalties of up to £1300 per unregistered premise may apply.

If the initial penalty is subject to a review or appeal, the initial penalty period will be extended until the review is complete or an appeal has been determined or withdrawn. 

Example of applying daily penalties for registering on the 15th day after the initial penalty period

Welsh Wonder Lodges Ltd own 7 lodges across Wales. They failed to register on time and received an initial penalty of £700 for failing to register. Welsh Wonder Lodges Ltd register all 7 of their lodges on the 15th day after the initial penalty period. The lodges were not registered within the initial penalty period of 30 days, so daily penalties will apply. 

The calculation for the daily penalties will be: 

£10 × 7 = £70 

This is the daily penalty amount multiplied by the 7 lodges that remain unregistered. This gives the total daily penalty amount:

 £70 × 14 = £980 

This is the total daily penalty amount multiplied by the number of days the lodges remained unregistered 

The total penalties that Welsh Wonder Lodges must pay is £700 for the initial penalty, plus £980 in daily penalties, which totals £1680.

Example of applying daily penalties for registering more than 31 days after the initial penalty notice

Joel owns 2 holiday homes in different areas. He is a visitor accommodation provider and fails to register the holiday homes on time. He becomes liable to a £200 initial penalty for failing to register his 2 holiday homes with the WRA. Joel fails to register the holiday homes after he receives the initial penalty notice, and more than 31 days pass before he registers. Daily penalties will apply. 

The calculation for the daily penalties will be: 

£10 × 2 = £20 

This is the daily penalty amount multiplied by the 2 holiday homes that remain unregistered. This gives the total daily penalty amount: 

£20 × 30 days = £600

This is the total daily penalty amount multiplied by the number of days the holiday homes remained unregistered. The full 30 days of daily penalties apply. 

As the premises were not registered within those 30 days, the final daily penalty applies:

£1000 × 2 = £2000

This is the 31^st, and final, daily penalty of £1000 multiplied by the 2 holidays homes that remain unregistered. 

Joel is liable to a total of £2800 in penalties: £200 for the initial penalty, followed by £600 in daily penalties at £10 per day per premises, and then a final £2,000 penalty (£1,000 per premises). 

Ceasing to be a visitor accommodation provider

Where a person stops being a visitor accommodation provider, but they were liable to a penalty for failing to register whilst they were a visitor accommodation provider, they remain liable to that penalty. 

Registrations by WRA

If the WRA make an entry in the register because a person is not registered and has not made an application to register, then the penalties for failing to register still apply. 

Failure to register and relying on WRA to make the entry in the register is non-compliant and so the same penalties will apply regardless of WRA’s action. 

Penalties will not apply from the date that the person gives notice to the WRA which:

• provides the information needed to make their entry in the register complete and accurate, or
• where information is not needed by the WRA from that person, that person confirms the entry is complete and accurate

Penalties will not apply from the date the person gives notice to the WRA that they wish to be removed from the register. 

Initial penalties

Where WRA issues a penalty notice in relation to an entry in the register being inaccurate, the notice must outline what information the WRA considers is inaccurate. 

Inaccuracy in the register

A visitor accommodation provider is liable to a penalty of £100 if they fail to notify WRA of an inaccuracy in their entry in the register within 30 days, starting with the day they first knew about the inaccuracy, or ought to have known about the inaccuracy. 

Change in circumstances

A visitor accommodation provider is liable to a penalty of £100 if they fail to notify WRA within 30 days of a change in circumstances, starting with the date of the change, which causes their entry in the register to become inaccurate.

Further penalties

A visitor accommodation provider has 30 days starting with the day the penalty notice is issued to provide WRA with the information needed to ensure the entry in the register is corrected. This period is called the initial penalty period.

If a visitor accommodation provider is issued with a penalty for failing to notify WRA of the inaccuracy, or change in circumstances, and they do not provide WRA with a notice containing the information needed to correct the entry in the register by the end of the initial penalty period, they will become liable to further penalties. 

Daily penalties will be applied at £10 for every day the visitor accommodation provider does not provide the notice to WRA up to and including the 30^th day after the initial penalty period.

If the failure to provide the notice to the WRA continues, a penalty of £1000 applies on the 31^st day after the initial penalty period. After the £1000 penalty is applied, no further penalties will accrue in relation to that particular inaccuracy or change of circumstances which led to an inaccuracy.

If the initial penalty is subject to a review or appeal, the initial penalty period will be extended until the review is complete or an appeal has been determined or withdrawn.

Interaction with other penalties

If the inaccurate information means that a person is liable to a penalty for failing to register, or for failing to apply for removal from the register, the person will not also be liable to a penalty for failing to notify WRA of the change or inaccuracy.

Initial penalty

If a person does not apply to the WRA to be removed from the register but they should have, they will be liable to an initial penalty of £100. 

Further penalties

Where an initial penalty has been applied for failing to apply for removal from the register, further penalties will be applied if the person:

• fails to apply to the WRA for their entry in the register to be removed within 30 days starting with the date that the initial penalty notice is issued (this is called the initial penalty period), and
• has not provided, or offered to provide, visitor accommodation at any premises in Wales during that initial penalty period

The penalty will be £10 for each day, up to and including the 30th day after the initial penalty period, that the person fails to apply for removal from the register and does not provide, or offer to provide, visitor accommodation at any premises in Wales. 

If the failure to apply for removal from the register continues and the person does not provide, or offer to provide, visitor accommodation at any premises, a further penalty of £1000 applies on the 31st day after the initial penalty period. After the £1000 penalty is applied, no further penalties will accrue in relation to failing to apply for removal from the register. 

When calculating the initial penalty period, any days where the initial penalty is subject to a review or under appeal will not be counted.

Initial penalty

Where WRA has issued a notice requesting information or documents (or both) and it has not been complied with, the person who was issued with that notice is liable to an initial penalty of £100.

If a person who has received an initial penalty fails to provide the WRA with the information or documents requested within 30 days starting with the day the initial penalty notice is issued (this is called the initial penalty period), they will be liable to further penalties.

Further penalties

Daily penalties will be applied at £10 for every day the person does not provide the information or documents to the WRA up to and including the 30^th day after the initial penalty period.

If the failure to provide the information or documents to the WRA continues, a further penalty of £1000 applies on the 31^st day after the initial penalty period. After the £1000 penalty is applied, no further penalties will accrue in relation to that notice requesting information or documents.

When calculating the initial penalty period, any days where the initial penalty is subject to a review or under appeal will not be counted.

A person will not be liable to a penalty if they satisfy the WRA, or the First-tier Tribunal on appeal, that there is a reasonable excuse for the failure which resulted in penalty being imposed. 

A reasonable excuse is something that stopped the person meeting an obligations that they took reasonable care to meet.

There is no statutory definition of a reasonable excuse: it is a matter to be considered in the light of all the circumstances of the particular case. What is reasonable will differ from person to person depending on their particular circumstances and abilities.

The following categories are examples of things which the WRA may consider to be a reasonable excuse for a period of time, but as mentioned before it will ultimately depend on the individual circumstances of each case, which are likely to require many other factors to be taken into account:

• bereavement – the death of a close relative or domestic partner around the time of the failure or obstruction
• serious illness – if this affects the person or a close relative or domestic partner around the time of the failure or obstruction
• an unexpected stay in hospital that prevented the person from dealing with their tax affairs
• a loss of records through fire, flood or theft
• an unexpected loss of key personnel
• computer or software failure just before or while the person was preparing their registration form
• unexpected disruption to the WRA’s online services
• postal delays that the person couldn’t have predicted
• delays related to a person’s disability

The following won’t be accepted as a reasonable excuse:

• reliance on another person (unless the person took reasonable care to avoid the failure or obstruction)
• a person made a mistake in the registration form

In addition, the WRA would not generally consider the following to be a reasonable excuse:

• the registration form is too difficult to complete
• pressure of work
• lack of information
• the fact that the WRA did not remind the person about something
• ignorance of the law, or
• a combination of any of the above

The onus is on the person to satisfy the WRA that they had a reasonable excuse at the time of the failure or obstruction (whichever applies). It is important to appreciate that a reasonable excuse does not apply where the failure or obstruction was deliberate.

The person must comply with their obligations as soon as possible after their reasonable excuse is resolved. If they do not put right the action or inaction without unreasonable delay after the excuse has ended, they remain liable to the penalty.

The WRA will consider carefully both the point at which a reasonable excuse ends and the actions the person took after that time to put right the action or inaction, or otherwise remedy the failure. Each case must be dealt with on its own merits.

In terms of unreasonable delay, there is no statutory definition of ‘unreasonable’. Again, each case must be judged on its own merits in view of the person’s abilities and circumstances.

If the WRA decides not to accept the person’s excuse as reasonable and impose a penalty, they can request a review or appeal in relation to the WRA’s decision.

The WRA may reduce the amount of a penalty (including any interest in relation to the penalty) if it thinks it is right to do so because of special circumstances.

The WRA may also decide, because of special circumstances, to apply any of the following actions in relation to a penalty (including any interest in relation to the penalty):

• remitting the penalty entirely
• suspend it, and
• agreeing a compromise with the taxpayer in relation to proceedings for the penalty

Special circumstances do not include a person’s ability to pay.

To be considered as special circumstances, the circumstances in question must apply to the person and must not be general circumstances that apply to many other people by virtue of the penalty legislation.

Special circumstances are something that is not otherwise provided for in legislation. So, for example, they will not include matters that amount to a reasonable excuse or reasonable care. 

Special circumstances are uncommon or exceptional circumstances that should be clearly recognisable as such and are completely separate from the other considerations mentioned above.

Payment of penalties

Any penalty must be paid within a period of 30 days beginning with the day on which the notice of the penalty is issued, unless the taxpayer requests a review or appeals to the tribunal in respect of that penalty. 

Assessment of penalties

When a person becomes liable to a penalty, the WRA must make an assessment of that penalty and notify the person of their liability. 

Where that person has passed away, the penalty can be assessed on the personal representative of that person and is to be paid out of the deceased person's estate. 

For the following penalties, WRA must make an assessment of the penalty as soon as practicable, and within a maximum of 12 months, beginning with the day the WRA first considered that a visitor accommodation provider became liable to:

• penalty for failing to register
• penalty for failing to notify WRA of changes and inaccuracies
• penalties for failure to comply with a notice for information or documents
• penalties for failing to deregister / apply to be removed from the register

For the following penalties, WRA must make an assessment of the penalty as soon as practicable, and within a maximum of 12 months, beginning with the day that the penalty relates to:

• further penalties for failing to register
• further penalties for failing to notify WRA of changes and inaccuracies
• further penalties for failure to comply with a notice requesting information or documents
• further penalties for failing to deregister / apply to be removed from the register

Format of notice

As a minimum the notice issued by the WRA in relation to a penalty will need to include information on:

• the grounds or reason why the penalty has been applied
• the payment date for the penalty
• any representations that may be made in relation to having a reasonable excuse or special circumstances 
• the rights of review or appeal of the penalty

Double jeopardy

A person is not liable to any penalty if they have already been convicted of a criminal offence arising out of the same conduct. This is known as the ‘double jeopardy’ rule.

Partnerships mean:

• a partnership within the Partnership Act 1890
• a limited partnership registered under the Limited Partnerships Act 1907, or
• a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom

For registration, where there is an obligation to meet or an action permitted to be carried out by or in relation to persons carrying on business in partnership, it will be the responsibility of all partners to ensure that they fulfil their requirements. Any action required will need to be carried out by, or in relation to, every partner at that specific time.

Whilst partners are jointly responsible for meeting their obligations, anything that is required or permitted to be done by every partner can be carried out by one partner only. Also, if the partnership's principal place of business is in Scotland, it can be carried out by any person who is authorised by the partnership.

For registration, where there is an obligation to meet, or an action permitted to be carried out by or in relation to persons carrying on business as an unincorporated body, any action required will need to be carried out by, or in relation to, every person who is a managing member of the unincorporated association at that specific time.

However, anything that is required or permitted to be done by every managing member of the body may be done by any of them.

Managing members of an unincorporated association are:

• each member of the unincorporated body holding office as president, chair, treasurer, secretary or any similar office
• if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed
• if there is no such office or committee, each member of the body

Partners in a partnership and managing members of an unincorporated association are jointly and severally liable for payment of registration related penalties, and any interest, to the WRA. 

This means that where a liability to pay an amount to the WRA as a result of anything done or omitted to be done by a partnership or an unincorporated association arises, the partners or managing members at the time when the thing is done or omitted to be done are each liable for the full amount due until it has been paid.

Where a visitor accommodation provider is two or more persons acting together in a partnership, or as an unincorporated association the following rules apply.

If the membership of the partnership or unincorporated association changes, and the visitor accommodation provider is registered in its business name, then the persons that are members after that change continue to be registered in that business name as long as at least one of them was a member before the change.

Where a person stops being a member of a partnership or unincorporated association, they will be treated as still being a member until:

• the day that notice is provided to the WRA of the change in membership, or
• the day the WRA change the register to reflect the change in membership where notice has not been provided to WRA, and it has exercised its power to amend the register

Treating a person as still being a member is subject to section 36(3) of the Partnership Act 1890 (liability of estate on death or bankruptcy).

A person (Person A) may carry on the relevant business of another person (Person B), if Person has:

• died
• become incapacitated
• become subject to insolvency procedures, such as liquidation bankruptcy, receivership or administration

Relevant business means a business, or part of it, in the course of which a person provides, or offers to provide, visitor accommodation premises in Wales and the person is an occupier of that premises.

When person A carries on the business of person B, they must notify the WRA within 30 days of them starting to carry on the business that:

• person A is carrying on the business
• the reason person A is carrying the business on
• the date of the event which led to them carrying on the business, such as the date of person A passing away

Once WRA has been notified, we will issue a notice to person A, and person B if appropriate, acknowledging that person A will be treated as if they were person B.

Person A must give a further notice to WRA where:

• person B is no longer incapacitated or insolvency procedures end, or
• person A stops carrying on the business of person B

The notice will need to be given within 30 days of the change in circumstances and include information on the date on which the change in circumstances occurred.

Where WRA is satisfied that there has been a change of circumstances, WRA will no longer treat person A as if they are person B. WRA will issue a notice of their decision to person A, and if appropriate, person B.

A person can request a review of or appeal any of the following decisions by WRA:

• a decision relating to the registration of a person
• a decision to issue a notice requiring information or a document
• a decision relating to a penalty

But that person cannot appeal the decision unless:

• that person has given WRA notice of a request for a review of the decision
• WRA is required or has decided to carry out a review of the decision, and
• the period for the WRA to issue their notice outlining the conclusions of their review has ended

In practice, this means an appeal cannot be lodged with the tribunal unless a review is first carried out by the WRA in respect of the disputed decision. 

For further guidance on reviews and appeals, see TCMA/5000 onwards.

The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 must be reviewed by the end of the 5-year period, beginning 1 April 2027.

It will be for the Welsh Ministers to carry out the review of the Act, which will include how the legislation has operated and the effect it has had. A report of the review will be published, in any manner the Welsh Ministers consider appropriate.

Following this review, the Welsh Ministers are obligated to carry out further reviews every 5 years.

As part of any review taking place, the WRA must assist in carrying out the review if the Welsh Ministers direct.