Explanatory Notes

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

5

18 September 2025

Summary

2. This Act makes provision requiring the Welsh Revenue Authority (“WRA”) to establish a register of persons that provide visitor accommodation at premises in Wales; to grant principal councils the power to introduce a levy on overnight stays in visitor accommodation in their areas (“visitor levy”); provision for WRA to collect and manage a visitor levy on behalf of principal councils; and provision to make miscellaneous amendments to the Tax Collection and Management (Wales) Act 2016 (“TCMA 2016”).

3. The Act comprises 68 sections and 2 Schedules and is divided into four Parts as follows:

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

• Part 2 - Register of Visitor Accommodation Providers

• Part 3 - Visitor Levy

• Part 4 - Miscellaneous and General Provision

• Schedule 1 – Information to be included in the register of visitor accommodation providers

• Schedule 2 – Amendments relating to Parts 2 and 3.