Senedd members will vote on controversial plans to introduce a visitor levy in Wales later on Tuesday.
The Welsh Government says the tourism tax will help support a sustainable tourism industry by giving councils the choice to introduce a charges on overnight stays which would be re-invested in tourism.
The Bill to introduce the visitor levy reaches its third stage in the Senedd today (1 July).
The rate for those staying in hostels and on campsite pitches will be 75p per person per night and the rate for people staying in all other accommodation types will be £1.30 per person per night.
The Bill has already been amended so under-18s will no longer have to pay the levy when staying in hostels or campsites.
Speaking ahead of the debate, Finance Secretary Mark Drakeford said: “The visitor levy is a small contribution that could make a big difference if councils choose to introduce it in their local areas. We think it is fair visitors contribute towards local facilities, helping to fund infrastructure and services integral to their experience.
“Visitor levies are common around the world, benefiting local communities, tourists and businesses – and we want the same for Wales.”
If passed, it will be up to local authorities to decide whether they take up the chance of bringing in additional revenue.
Ceredigion County Council has said that no political decision has been made on this matter to date, with neighbouring Pembrokeshire County Council stating it would not introduce a levy.
There are concerns from the tourism industry on the impact the levy will have.
Speaking earlier this year, Zoë Hawkins, chief executive of Mid Wales Tourism, raised concerns about Wales gaining a damaging reputation as an expensive holiday destination.
She questioned comparisons to Catalunya, warning of a 10 per cent fall in tourists to Wales.
Ms Hawkins said: “It’s twice the population of Wales, it’s got 18 million international visitors compared to our 800,000 … we need more visitors into Wales, not less.”
The Welsh Tourism Alliance has also said it is disappointed with the details in the bill.
Chair of the Wales Tourism Alliance, Llanrhystud businessman, Rowland Rees-Evans, said: "The tourism and hospitality industry contributes billions of pounds annually to the Welsh economy and employs over 11 per cent of the working population and the Wales Tourism Alliance does not believe that a Visitor Levy is the right solution for Wales.
"However, since it became clear that a Visitor Levy is a preferred policy for the Welsh Government. we have put a huge amount of work in to ensure that any proposals would both recognise the importance of tourism to Wales and be fit for purpose.
"We are disappointed that a number of the key points on which we felt we had reached an understanding with the Welsh Government have not been adequately reflected in the proposed policy.
"In particular we feel that the Welsh Government has missed a key opportunity to establish a registration scheme for self-catering accommodation that would have incorporated key health and safety criteria and assured visitors that their accommodation meets basic assurance standards.
"What has been proposed will instead increase the costs for tourism and hospitality businesses, which will be passed on to our visitors, without any perceived 'added value'.
"We are also disappointed that there is no clear commitment that the funding raised by the levy will be dedicated to improving the visitor experience in Wales. We had emphasised the need for tourism and hospitality businesses and representative bodies to be involved with the decision making process on how the levy would be spent, but see no commitment to this.
"This was the Welsh Government’s opportunity to deliver a gold standard in tourism and accommodation – setting Wales apart from the rest of the UK. Instead it has merely made Wales more expensive without any perceived added-value for our visitors."
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