Visitor Levy for visitor accommodation providers: technical guidance - Meaning of visitor accommodation

Visitor Levy is payable on overnight stays in visitor accommodation in Wales, in an area where the levy applies. 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 1

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 2

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 for Visitor Levy 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.

For Visitor Levy, 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 does not fall into any categories above

Example 1 

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 2

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 for Visitor Levy. 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 1

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 2

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.