Children and young people are set to be exempt from paying the lower rate of the visitor accommodation levy, following a commitment made in the Senedd on Monday 1 April.
During the Stage 1 debate on the Visitor Accommodation (Register and Levy) (Wales) Bill, Cabinet Secretary for Finance Mark Drakeford confirmed that under-18s staying in lower-rated accommodation “would now be exempt altogether”, after reconsidering the evidence presented by youth organisations during the scrutiny process.
ScoutsCymru, alongside others in the youth sector, had expressed concern that the levy could unintentionally make it harder for young people to access affordable outdoor learning experiences – particularly those from lower-income families.
The changes that have already been made are a huge step forward but we’ve also reiterated concerns about the administrative burden placed on volunteers if registration is required for Scout huts, church halls, or other facilities where overnight accommodation is not the primary purpose.
As adult volunteers are required to accompany children on overnight activities, we believe that they too could be caught by the levy – despite the youth-focused exemption.
The Bill will now progress to Stage 2, where further amendments and guidance will be considered.
We would like clear guidance and consideration of exemptions for charitable and volunteer-run organisations, particularly those where accommodation plays a supporting role rather than being the main function.
This is a really positive step forward. Ensuring that under-18s are not charged the visitor levy when staying at the lower rate accommodation sends a strong signal about the value we place on youth development and access to the outdoors in Wales. We’re grateful that the Welsh Government has listened to the evidence from youth organisations and acted on it. While there is still more to do to ensure the final legislation supports volunteer-led, not-for-profit providers, this exemption is very welcome and will help protect vital experiences for young people across the country.
