PART 5

PENALTIES
CHAPTER 1

OVERVIEW

Interpretation and application of this Part in relation to the visitor levy
117A
1
In this Part—
- “
devolved tax return
” (“
ffurflen treth ddatganoledig
”) means a tax return relating to a devolved tax;
- “
visitor accommodation provider
” (“
darparwr llety ymwelwyr
”) and “
VAP
” (“
DLlY
”) have the same meaning as in section 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see also section 120G, in relation to persons that have ceased to be a VAP);
- “
visitor levy return
” (“
ffurflen ardoll ymwelwyr
”) means a return relating to the visitor levy (see section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025).
2
Where a visitor accommodation provider has‍ not indicated to WRA whether the provider will make annual or quarterly returns, the provider is to be treated for the purposes of this Part as making annual returns.
S. 117A inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 37