Cwestiwn ysgrifenedig WQ99286
- Gofynnwyd gan
- Iain McIntoshReform
- I'w ateb gan
- Cabinet Minister for Finance
- Cyflwynwyd
- Dyddiad ateb
- Atebwyd
- Amser i'w ateb
- 12 diwrnod
Cwestiwn
Mae'r cwestiwn a'r ateb yn Saesneg gan nad oes fersiwn Gymraeg ar gael.
Will the Cabinet Minister confirm whether the Visitor Accommodation (Register and Levy) (Wales) Act 2025 requires the visitor levy to be charged for babies and infants staying in visitor accommodation, and what assessment has been made of the possible impact this will have on family tourism in Wales?
Ateb
Atebwyd gan Cabinet Minister for Finance (Elin Jones)
In areas that choose to use a levy, there will be no liability incurred for visitor accommodation providers for those individuals under the age of 18 staying overnight in tents at campsites, hostels, or other shared accommodation. All persons are included in the chargeable rate for all other visitor accommodation types. This approach keeps the levy below the average rates charged across Europe and ensures fairness for those accessing visitor accommodation at a lower price point.
Like other indirect taxes on providers, visitors are not liable to pay the visitor levy, it is the visitor accommodation provider who is liable. Visitor accommodation providers may choose to pass this cost on to visitors but are not compelled to do so. Where providers pass the costs on to visitors, the costs will be incurred by the visitor who is paying for the accommodation.