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

1. Introduction

2. Summary

3. Commentary on Sections

   1. Part 1 - Overview of Act and Key Terms Used in Act

      1. Section 1 – Overview of this Act

      2. Section 2 – Visitor accommodation

      3. Section 3 – Visitor accommodation provider

   2. Part 2 - Register of Visitor Accommodation Providers

      1. Section 4 – Register of visitor accommodation providers

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

      3. Section 6 – Applications to be registered

      4. Section 7 – Penalties for failing to register

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

      6. Section 9 – Duty to notify WRA of changes and inaccuracies

      7. Section 10 – Penalties for failure to notify WRA of changes and inaccuracies

      8. Section 11 - Power to change the register where no notice has been given to WRA

      9. Section 12 - Power to require information

      10. Section 13 - Penalties for failure to comply with a notice under section 12

      11. Section 14 – Removal of a person from the register on application to WRA

      12. Section 15 – Penalties where a person fails to apply for removal from the register

      13. Section 16 – Powers to remove a person from the register when no application has been made

      14. Section 17 – Reasonable excuse

      15. Section 18 – Powers to reduce, waive or suspend penalties

      16. Section 19 – Assessment of penalties

      17. Section 20 – Payment of penalties

      18. Section 21 – Double jeopardy

      19. Section 22 – Liability of personal representatives

      20. Section 23 – Reviews and appeals

      21. Section 24 – Registration of partnerships and unincorporated bodies

      22. Section 25 – Interpretation of Part

      23. Section 26 - Registration: powers to make further or different provision

      24. Section 27 - Amendment of the Tax Collection and Management (Wales) Act 2016 etc.

   3. Part 3 – Visitor Levy

      1. Chapter 1 – Application, Operation and Rates of Levy

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

         2. Section 29 – Overnight stays in visitor accommodation

         3. Section 30 – Liability to pay the levy

         4. Section 31 – Calculating the amount of the levy that is payable

         5. Section 32 – Rates of the levy

         6. Section 33 – Determining which rate applies

         7. Section 34 – Adding an additional amount to a levy rate

         8. Section 35 – Application for repayment of amount equivalent to the levy

      2. Chapter 2 – Accounting for, and Payment of, the Levy

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

         2. Section 37 – Annual or quarterly return

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

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

         5. Section 40 – Payment of the levy

         6. Section 41 – Persons that have ceased to be a VAP: duties under this Chapter

         7. Section 42 – Collection and management of the levy by WRA

      3. Chapter 3 – Use of Proceeds of Levy by Principal Councils

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

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

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

         4. Section 46 – Levy partnership forums

      4. Chapter 4 – Introducing, Changing Or Abolishing the Levy

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

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

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

         4. Section 50 – Interpretation of Chapter

      5. Chapter 5 – Miscellaneous Provision Relating to the Levy

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

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

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

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

   4. Part 4 - Miscellaneous and General Provision

      1. Chapter 1 – Special Cases

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

         2. Section 56 – Duties and liabilities of partnerships and unincorporated bodies

         3. Section 57 – Power to make further provision about partnerships and unincorporated bodies

         4. Section 58 – Death, incapacity and insolvency

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

         6. Section 60 – Power to make provision about transfers of businesses as going concerns

      2. Chapter 2 – Miscellaneous

         1. Section 61 – Guidance issued by the Welsh Ministers

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

         3. Section 63 – Review of operation and effect of Act

      3. Chapter 3 - General

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

         2. Section 65 - Regulations under this Act

         3. Section 66 – Interpretation

         4. Section 67 – Coming into force

         5. Section 68 – Short title

   5. Schedule 1 – Information to Be Included in the Register of Visitor Accommodation Providers

      1. Paragraphs 1 to 3 – Information to be included in the register

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

      3. Paragraph 5 – Partnerships and unincorporated bodies

      4. Paragraph 6 – Interpretation

   6. Schedule 2 – Amendments Relating to Parts 2 and 3

      1. Part 1 Amendments Relating to Part 2 of This Act

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

   7. Schedule 2 – Amendments Relating to Parts 2 and 3

      1. Part 2 Amendments Relating to Part 3 of This Act

         1. Paragraph 21 - Amendment of references to “devolved tax” etc. in the TCMA 2016

         2. Paragraphs 22 to 30 - Amendments to Part 2 of the 2016 Act

         3. Paragraphs 32 and 33 - Amendments to Part 3 of the 2016 Act

         4. Paragraphs 34 and 35 - Amendments to Part 3A of the 2016 Act

         5. Paragraph 36 - Amendment to Part 4 of the 2016 Act

         6. Paragraphs 37 to 48 - Amendments to Part 5 of the 2016 Act

         7. Paragraph 49 - Amendments to Part 8 of the TCMA 2016

         8. Paragraphs 50 to 55 - Amendments to Part 10 of the TCMA 2016

4. Record of Proceedings in Senedd Cymru