Agenda and minutes

Supporting documents:

FIN(6)-04-25 P1 – Draft report

1.1 The Committee considered the draft report and agreed it with minor changes.

Supporting documents:

FIN(6)-04-25 P2 - Legal Services note

2.1 The Committee considered the briefing note on the Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2025; noted the Legislation, Justice and Constitution Committee’s report on these regulations and decided not to issue a separate report.

3.1 The Chair welcomed Members to the meeting of the Finance Committee.

3.2 Members declared the following relevant interests under Standing Order 17.24A

·         Sam Rowlands MS is member of the Caravan and Motorhome Club.

·         Rhianon Passmore MS’s parents previously had a property with West Wales Cottages.

4.1 The Committee noted the papers.

Dyfed Alsop, Chief Executive, Welsh Revenue Authority

Rebecca Godfrey, Chief Operating Officer, Welsh Revenue Authority

Supporting documents:

Senedd Research Brief

5.1 The Committee took evidence on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill from Dyfed Alsop, Chief Executive, Welsh Revenue Authority; Rebecca Godfrey, Chief Operating Officer, Welsh Revenue Authority; and Anthony Pritchard Chief Digital Officer, Welsh Revenue Authority.

Councillor Huw Thomas, WLGA Visitor Economy Spokesperson and Leader of Cardiff Council

Councillor Rob Stewart, WLGA Deputy Leader, Economy Spokesperson and Leader of Swansea Council

Councillor R Medwyn Hughes, Cabinet Member Economy and Community, Gwynedd Council

Roland Evans, Assistant Head of Economy and Community, Gwynedd Council

Supporting documents:

FIN(6)-04-25 P3 – WLGA

Senedd Research Brief

6.1 The Committee took evidence on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill from Councillor Huw Thomas, Welsh Local Government Association (WLGA) Visitor Economy Spokesperson and Leader of Cardiff Council; Councillor Rob Stewart, WLGA Deputy Leader, Economy Spokesperson and Leader of Swansea Council; Councillor R Medwyn Hughes, Cabinet Member Economy and Community, Gwynedd Council; and Roland Evans, Assistant Head of Economy and Community, Gwynedd Council.

6.2 The WLGA agreed to provide the Committee with information on the following:

·         Welsh Government estimated costs to an individual council wishing to introduce the levy.

Barbara Griffiths (North Wales Holiday Cottages), representing the Association of Welsh Agents

Alistair Handyside, Executive Chair, Professional Association of Self-Caterers UK

Carl Thomson, Public Policy Manager, UK, Airbnb

Lisa Stopher, Managing Director, West Wales Holiday Cottages

Supporting documents:

FIN(6)-04-25 P4 - North Wales Holiday Cottages

FIN(6)-04-25 P5 - Association of Welsh Agents

FIN(6)-04-25 P6 - Professional Association of Self-Caterers UK

FIN(6)-04-25 P7 – Airbnb

FIN(6)-04-25 P8 – Additional written evidence: Airbnb

FIN(6)-04-25 P9 - West Wales Holiday Cottages

Senedd Research Brief

7.1 The Committee took evidence on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill from Barbara Griffiths (North Wales Holiday Cottages), representing the Association of Welsh Agents; Alistair Handyside, Executive Chair, Professional Association of Self-Caterers UK; Carl Thomson, Public Policy Manager, UK, Airbnb; and Lisa Stopher, Managing Director, West Wales Holiday Cottages.

David Weston, Chair, Bed & Breakfast Association (UK)

Andrew Green, Policy Manager – Pub Operations, Welsh Beer and Pub Association

Dr Llyr ap Gareth, Head of Policy, Federation of Small Businesses

Mathew Teasdale, Operations & Partnerships Manager: Wales & Chester, Youth Hostels Association

Supporting documents:

FIN(6)-04-25 P10 – Bed & Breakfast Association (UK)

FIN(6)-04-25 P11 – Welsh Beer and Pub Association

FIN(6)-04-25 P12 – Federation of Small Businesses Cymru

FIN(6)-04-25 P13 - Youth Hostels Association

Senedd Research Brief

8.1 The Committee took evidence on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill from David Weston, Chair, Bed & Breakfast Association (UK); Andrew Green, Policy Manager – Pub Operations, Welsh Beer and Pub Association; Dr Llyr ap Gareth, Head of Policy, Federation of Small Businesses; and Mathew Teasdale, Operations and Partnerships Manager: Wales & Chester, Youth Hostels Association.

William McNamara, CEO, Bluestone National Park Resort

Katherine Squires, Director of Policy and Public Affairs, British Holiday and Home Park Association

Emma McQuillan, Head of Governance, Caravan and Motorhome Club

Supporting documents:

FIN(6)-04-25 P14 – Bluestone National Park Resort

FIN(6)-04-25 P15 – British Holiday and Home Park Association

FIN(6)-04-25 P16 – Additional evidence: British Holiday and Home Park Association

FIN(6)-04-25 P17 - Caravan and Motorhome Club

FIN(6)-04-25 P18 – Additional evidence: Caravan and Motorhome Club

Senedd Research Brief

9.1 The Committee took evidence on the Visitor Accommodation (Register and Levy) Etc. (Wales) Bill from William McNamara, CEO, Bluestone National Park Resort; Katherine Squires, Director of Policy and Public Affairs, British Holiday and Home Park Association; and Emma McQuillan, Head of Governance, Caravan and Motorhome Club.

9.2 The British Holiday and Home Park Association agreed to provide the Committee with the following:

·         Research that had been carried out into exemptions from levies in other countries.

10.1 The motion was agreed.

11.1 The Committee considered the evidence received.