Description of the activity

The provision of short-term tourism [‘Tourism’ means the activity of visitors taking a trip to a main destination outside their usual environment, for less than a year, for any main purpose, including business, leisure or other personal purpose, other than to be employed by a resident entity in the place visited, see Eurostat Statistics Explained glossary (version of 27.6.2023).] accommodation with or without associated services, including cleaning, food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities as well as conference and convention facilities.

This includes accommodation provided by:

(a) hotels and motels of all kinds;

(b) holiday homes;

(c) visitor flats, bungalows, cottages and cabins;

(d) youth hostels and mountain refuges;

(e) campgrounds and trailer parks;

(f) space and facilities for recreational vehicles;

(g) recreational camps and fishing and hunting camps;

(h) protective shelters or plain bivouac facilities for placing tents or sleeping bags.

This category does not include:

(a) provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis;