Commentary on Sections Part 3 – Visitor Levy Chapter 1 – Application, Operation and Rates of Levy Section 29 – Overnight stays in visitor accommodation
81.An overnight stay in visitor accommodation forms the basis of the visitor levy, and subsection (1) defines when an overnight stay takes place namely when one or more people stay one or more nights under a contract at premises within a principal council area that has introduced the levy. The stay must be provided in the course of trade or business, and the accommodation must not the sole or main residence of the one or more persons.
82.Subsection (2) lists circumstances when an overnight stay in visitor accommodation does not take place. These circumstances include stays longer than 31 nights and accommodation arranged under the legislation listed (which relate to homelessness, immigration and asylum, and bail and probation). Subsection (3) provides that, where a person stays in visitor accommodation under an employment contract, contract for services or contract of apprenticeship with the VAP, no overnight stay takes place. Subsection (5) gives a power to the Welsh Ministers, by regulations, to amend the descriptions of circumstances in which an overnight stay in visitor accommodation does or does not take place. Regulations made under this power are subject to the affirmative procedure in the Senedd.
83.Under subsection (6) the Welsh Ministers may also, by regulations, make provision about the ways in which it may be proved that an overnight stay in visitor accommodation did not take place because the accommodation falls within subsection (2)(b). This could include provision about documents or other information that can be relied upon to prove that an overnight stay did not take place; and the making of arrangements for and relating to the issuing of vouchers that can be used to prove that an overnight stay in visitor accommodation did not take place. Regulations made under this power are subject to the affirmative procedure in the Senedd.