Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025

1. Introductory Text

2. PART 1 OVERVIEW OF ACT AND KEY TERMS USED IN ACT

   1. Overview

      1. 1. Overview of this Act

   2. Key terms

      1. 2. Visitor accommodation

      2. 3. Visitor accommodation provider

3. PART 2 REGISTER OF VISITOR ACCOMMODATION PROVIDERS

   1. The register

      1. 4. Register of visitor accommodation providers

      2. 5. Duty of visitor accommodation providers to be registered

      3. 6. Applications to be registered

      4. 7. Penalties for failing to register

      5. 8. Power to register persons where no application has been made to WRA

   2. Changing the register

      1. 9. Duty to notify WRA of changes and inaccuracies

      2. 10. Penalties for failure to notify WRA of changes and inaccuracies

      3. 11. Power to change the register where no notice has been given to WRA

   3. WRA’s power to require information

      1. 12. Power to require information

      2. 13. Penalties for failure to comply with notice under section 12

   4. Removal of persons from the register

      1. 14. Removal of a person from the register on application to WRA

      2. 15. Penalties where a person fails to apply for removal from the register

      3. 16. Power to remove a person from the register when no application has been made

   5. Further provision about penalties under this Part

      1. 17. Reasonable excuse

      2. 18. Powers to reduce, waive or suspend penalties

      3. 19. Assessment of penalties

      4. 20. Payment of penalties

      5. 21. Double jeopardy

      6. 22. Liability of personal representatives

   6. Reviews and appeals

      1. 23. Reviews and appeals

   7. Supplementary

      1. 24. Registration of partnerships and unincorporated bodies

      2. 25. Interpretation of Part

      3. 26. Registration: powers to make further or different provision

      4. 27. Amendment of the Tax Collection and Management (Wales) Act 2016 etc.

4. PART 3 VISITOR LEVY

   1. CHAPTER 1 APPLICATION, OPERATION AND RATES OF LEVY

      1. Principal council’s power to introduce visitor levy in its area

         1. 28. Power of principal council to introduce levy on overnight stays in visitor accommodation

      2. Application and operation of the levy

         1. 29. Overnight stays in visitor accommodation

         2. 30. Liability to pay the levy

         3. 31. Calculating the amount of levy that is payable

      3. Levy rates

         1. 32. Rates of the levy

         2. 33. Determining which rate applies

         3. 34. Adding an additional amount to a levy rate

      4. Repayment of amount equivalent to the levy

         1. 35. Application for repayment of amount equivalent to the levy

   2. CHAPTER 2 ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

      1. Returns

         1. 36. Duty to make levy return in respect of accounting period

         2. 37. Annual or quarterly return

         3. 38. Meaning of “accounting period”: annual returns

         4. 39. Meaning of “accounting period”: quarterly returns

      2. Payment

         1. 40. Payment of the levy

      3. Persons that have ceased to be visitor accommodation providers

         1. 41. Persons that have ceased to be a VAP: duties under this Chapter

      4. Collection and management of the levy by WRA

         1. 42. Collection and management of the levy by WRA

   3. CHAPTER 3 USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS

      1. 43. Principal council account for proceeds of the levy

      2. 44. Use of proceeds of the levy for destination management and improvement

      3. 45. Report on use of proceeds of the levy

      4. 46. Levy partnership forums

   4. CHAPTER 4 INTRODUCING, CHANGING OR ABOLISHING THE LEVY

      1. 47. Consultation before introducing, changing or abolishing the levy

      2. 48. Introduction of the levy and changes to or abolition of the levy

      3. 49. Overnight stays that are unaffected by the introduction of, or changes to, the levy

      4. 50. Interpretation of Chapter

   5. CHAPTER 5 MISCELLANEOUS PROVISION RELATING TO THE LEVY

      1. 51. Visitor accommodation at premises within the area of more than one principal council

      2. 52. Arrangements with third party to collect the levy etc. on behalf of provider

      3. 53. Welsh Ministers’ power to impose advertising and billing etc. requirements

      4. 54. Exercise by a principal council of its functions under this Part etc.‍

5. PART 4 MISCELLANEOUS AND GENERAL PROVISION

   1. CHAPTER 1 SPECIAL CASES

      1. Relevant business

         1. 55. Meaning of “relevant business” in this Chapter

      2. Partnerships and unincorporated bodies

         1. 56. Duties and liabilities of partnerships and unincorporated bodies

         2. 57. Power to make further provision about partnerships and unincorporated bodies

      3. Change in persons that provide visitor accommodation

         1. 58. Death, incapacity and insolvency

         2. 59. Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist

         3. 60. Power to make provision about transfers of businesses as going concerns

   2. CHAPTER 2 MISCELLANEOUS

      1. 61. Guidance issued by the Welsh Ministers

      2. 62. Power to extend Act to berths and moorings

      3. 63. Review of operation and effect of Act

   3. CHAPTER 3 GENERAL

      1. 64. Power to make consequential, transitional etc. provision

      2. 65. Regulations under this Act

      3. 66. Interpretation

      4. 67. Coming into force

      5. 68. Short title

6. 1. SCHEDULE 1

      INFORMATION TO BE INCLUDED IN THE REGISTER OF VISITOR ACCOMMODATION PROVIDERS

      1. 1. Information to be included in the register

      2. 2. A VAP’s entry in the register must contain the following...

      3. 3. Where WRA has registered a person under section 8, or...

      4. 4. Circumstances in which information need not be included in the register

      5. 5. Partnerships and unincorporated bodies

      6. 6. Interpretation

   2. SCHEDULE 2

      AMENDMENTS RELATING TO PARTS 2 AND 3

      1. PART 1 AMENDMENTS RELATING TO PART 2 OF THIS ACT

         1. 1. The Tax Collection and Management (Wales) Act 2016 (anaw 6)

         2. 2. In section 12 (main functions of WRA), after subsection (2)...

         3. 3. In section 17 (confidentiality of protected taxpayer information), in subsections...

         4. 4. In section 18(1) (permitted disclosures)— (a) omit “taxpayer”;

         5. 5. In section 20 (offence of wrongful disclosure of protected taxpayer...

         6. 6. In section 25 (payments of receipts into Welsh Consolidated Fund),...

         7. 7. In section 30 (Tax Statement)— (a) in subsection (1), omit...

         8. 8. In section 31 (audit)— (a) in subsection (1)(b), for “Tax...

         9. 9. In section 33 (accounting officer), in subsection (3)(a), for “Tax...

         10. 10. Omit section 35 (Public Services Ombudsman).

         11. 11. In section 164 (payment and enforcement), in paragraph (c), at...

         12. 12. In section 172(6) (appealable decisions), after “information notice” insert “or...

         13. 13. In section 179(2)(b) (time limit for making an appeal), after...

         14. 14. In section 182(7) (payment of penalties in the event of...

         15. 15. In section 183 (disposal of reviews and appeals in respect...

         16. 16. In section 187B (Crown application) (as inserted by paragraph 50...

         17. 17. In section 193 (index), in the entry for “protected taxpayer...

         18. 18. Public Audit (Wales) Act 2013 (anaw 3)

         19. 19. Public Services Ombudsman (Wales) Act 2019 (anaw 3)

      2. PART 2 AMENDMENTS RELATING TO PART 3 OF THIS ACT

         1. 20. Introduction

         2. 21. Amendment of references to “devolved tax” etc. in the 2016 Act

         3. 22. Amendments to Part 2 of the 2016 Act

         4. 23. After section 15(1) (general directions) insert— (1A) Before giving a...

         5. 24. In section 18(1) (permitted disclosures), before paragraph (a) insert—

         6. 25. After section 24 insert— Payments of net proceeds of the...

         7. 26. In section 25 (payments of receipts into Welsh Consolidated Fund)—...

         8. 27. In section 26(2) (Charter of standards and values)—

         9. 28. In section 27 (corporate plan), after subsection (2) insert—

         10. 29. In section 29 (accounts), after subsection (2) insert—

         11. 30. In section 30 (tax statement), after subsection (1) insert—

         12. 31. In section 31 (audit), in subsection (4)(b) after “section” insert...

         13. 32. Amendments to Part 3 of the 2016 Act

         14. 33. In section 58 (conditions for making WRA assessments), after subsection...

         15. 34. Amendments to Part 3A of the 2016 Act

         16. 35. In Part 3A of the 2016 Act—

         17. 36. Amendment to Part 4 of the 2016 Act

         18. 37. Amendments to Part 5 of the 2016 Act

         19. 38. In the italic heading before section 118, after “make” insert...

         20. 39. In section 118 (penalty for failure to make tax return...

         21. 40. In section 119 (penalty for failure to make tax return...

         22. 41. In section 120 (penalty for failure to make tax return...

         23. 42. After section 120 insert— Penalty points and penalties for failures...

         24. 43. In section 121(1) (reduction in penalty for failure to make...

         25. 44. In section 122 (penalty for failure to pay tax on...

         26. 45. After section 122A (further penalties for continuing failure to pay...

         27. 46. In section 126 (reasonable excuse for failure to make tax...

         28. 47. In section 127 (assessment of penalties under Chapter 2)—

         29. 48. In section 128(2) (time limit for assessment of penalties under...

         30. 49. Amendments to Part 8 of the 2016 Act

         31. 50. Amendments to Part 10 of the 2016 Act

         32. 51. In section 189(2) (regulations), after “18(2),” insert “24A(5),”.

         33. 52. (1) Section 190 (issue of notices by WRA) is amended...

         34. 53. In section 191 (giving notices and other documents to WRA)—...

         35. 54. In section 192 (interpretation)— (a) in subsection (2)—

         36. 55. In section 193 (index of defined expressions), in Table 1—...