Commentary on Sections Part 3 – Visitor Levy Chapter 1 – Application, Operation and Rates of Levy Section 33 – Determining which rate applies
93.This section specifies which types of visitor accommodation are subject to the lower and higher rates of the visitor levy. The lower rate applies to stays in visitor accommodation that is a pitch or area provided for camping, or 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. For example, the lower rate would apply to a bed in a shared dormitory in a hostel provided for an overnight stay or a camping pitch. The higher rate applies to all other types of visitor accommodation.
94.The Welsh Ministers may, by regulations, amend which rate applies in relation to a particular type or description of visitor accommodation. Regulations made under this power are subject to the affirmative procedure in the Senedd.