Tax Collection and Management (Wales) Act 2016

Money E+W

23 Funding E+W

(1) The Welsh Ministers must pay WRA such amounts as they consider appropriate in respect of the carrying out of WRA's functions.

(2) The payments are to be made at the times, and subject to the conditions, that the Welsh Ministers consider appropriate.

Commencement Information

I1 S. 23 in force at 18.10.2017 by S.I. 2017/954, art. 2

24 Rewards E+W

WRA may pay a reward to a person in return for a service which relates to any of its functions.

Commencement Information

I2 S. 24 in force at 1.4.2018 by S.I. 2018/33, art. 3

[F1 24A Payments of net proceeds of the visitor levy to principal councils E+W

(1) WRA must, in relation to each county or county borough in which the visitor levy has been introduced, keep a separate account for the proceeds of the visitor levy collected in respect of that county or county borough.

(2) WRA must pay the proceeds of the visitor levy collected each financial year in respect of a principal council’s area (including any interest on the proceeds) to that principal council, no later than—

(a) 30 June in the following financial year, or

(b) such other date as may be agreed between WRA and the principal council.

(3) But, subject to regulations under subsection (5), WRA must do so after deducting from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of the costs it has incurred in connection with the exercise of its functions during that financial year in relation to the visitor levy for that area.

(4) WRA may also, subject to regulations under subsection (5), deduct from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of costs WRA considers it may incur and disbursements WRA considers may become payable—

(a) in connection with the exercise of its functions during the financial year in relation to the visitor levy for that area, but

(b) after it has paid the proceeds for that year to the principal council.

(5) The Welsh Ministers may by regulations make further provision about the deduction of amounts in respect of costs, or the deduction of disbursements, including provision—

(a) limiting the amount of costs or disbursements WRA may deduct (including by reference to a percentage of the disbursements or the costs incurred or to a maximum amount that may be deducted, or by other means);

(b) about how costs and disbursements are to be apportioned between principal councils that have introduced the visitor levy in their areas;

(c) specifying types of cost or disbursement that may, must or must not be deducted.

(6) For the purposes of this section—

(a) references to proceeds of the visitor levy include any financial penalties collected in relation to the levy;

(b) payments to principal councils under subsection (2) are not disbursements.]

Textual Amendments

F1 S. 24A inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 25

25 Payments of receipts into Welsh Consolidated Fund E+W

(1) WRA must pay amounts collected in the exercise of its functions [F2 relating to devolved taxes] into the Welsh Consolidated Fund.

(2) But WRA may do so after deduction of disbursements by way of repayments of devolved taxes (including interest on such repayments) and credits in respect of devolved taxes.

[F3 (3) WRA must pay into the Welsh Consolidated Fund amounts deducted under section 24A(3) or (4), in respect of costs, from proceeds of the visitor levy.]

Textual Amendments

F2 Words in s. 25(1) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 26(a)

F3 S. 25(3) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 26(b)

Commencement Information

I3 S. 25 in force at 25.1.2018 by S.I. 2018/33, art. 2(a)