Part 2 - Register of Visitor Accommodation Providers
Section 4 – Register of visitor accommodation providers
12.The section makes provision requiring WRA to establish and maintain a register of visitor accommodation providers.
13.Schedule 1 of the Act details the information to be contained in a visitor accommodation provider’s entry in the register.
14.This section requires WRA to publish, in such manner as it considers appropriate, the information contained in the register by virtue of Schedule 1.
15.There are two exceptions to this requirement. These are in respect of the name of an individual (whether or not contained in the entry for a visitor accommodation provider that is an individual), and the address of an individual’s sole or main residence.
16.An individual’s name can only be published in these circumstances if the individual consents to the publication, or the individual’s forename and surname are part of the business name of the VAP.
17.The address of an individual’s sole or main residence can only be published if either the individual consents to the publication or it is the address of premises at which the VAP provides or offers to provide visitor accommodation.
18.The register may also contain other information WRA considers appropriate. WRA may (but is not required to) publish this information, unless WRA is prohibited from publishing it by any enactment or rule of law.
Section 5 – Duty of visitor accommodation providers to be registered
19.This section requires VAPs to be registered in the register kept by WRA in respect of premises at which the VAP provides or offers to provide visitor accommodation (section 4(7) states that this means premises in Wales, where visitor accommodation is provided or offered, and which is occupied by the VAP).
20.The section also gives the Welsh Ministers the power to make regulations to exempt descriptions of persons from the requirement to register by reference to the type of visitor accommodation provided; the nature or content of the contracts under which the visitor accommodation is provided; the nature, status or any particular characteristic of the VAP; the nature, status or any particular characteristic of the people to whom the VAP provides accommodation; or any other matter. Regulations made under this power are subject to the affirmative procedure in the Senedd.
21.The section also states that if regulations are made by Welsh Ministers using the powers in this section to exempt a person from the requirement to register, sections 7 (penalties for failing to register) and 8 (power to register persons where no application has been made to WRA) will also not apply to that person.
Section 6 – Applications to be registered
22.Subsection (1) permits a person to apply to be registered before they begin to provide or offer to provide visitor accommodation.
23.Subsection (2) sets out the requirements that an application to be registered must comply with.
24.Subsection (3) requires WRA to register a person that makes an application that complies with subsection (2) and issue that person a notice of registration, unless that person is already registered.
25.Subsection (4) requires WRA, if it decides not to register a person, to issue a notice to that person specifying the reason why and setting out information about rights of review and appeal.
26.Subsection (5) provides that a person is not liable to a penalty under section 7 in relation to premises at which the person provides, or offers to provide, visitor accommodation during the period beginning with the day the person applies to be registered in respect of those premises, and ending with the day notice is issued to that person under subsection (3)(b) or (4).
Section 7 – Penalties for failing to register
27.This section provides that a VAP is liable to a penalty if they provide, or offer to provide, visitor accommodation without being registered in respect of the premises at which the visitor accommodation is provided or offered.
28.The initial penalty is £100 for each unregistered premises. WRA will issue a penalty notice to a VAP specifying each premises to which the penalty notice relates. The VAP will then have 30 days from the day a penalty notice is issued to register any premises identified by WRA before they are liable to a further penalty. This period of 30 days is known as the initial penalty period.
29.If, after the initial penalty period, a premises specified in the notice has not been registered, the VAP is liable to a penalty of £10 for each premises that remains unregistered on each day the VAP provides or offers to provide visitor accommodation. On the 31st day (after the initial penalty period) the VAP provides or offers to provide visitor accommodation without being registered, the VAP is liable to a penalty of £1000 for each unregistered premises.
30.The initial penalty period does not take into account any day on which a decision relating to the penalty is the subject of an ongoing review or appeal.
31.Subsection (7) provides that a person that is no longer a VAP remains liable to penalties under this section that they became liable to while they were a VAP.
Section 8 – Power to register persons where no application has been made to WRA
32.This section gives WRA the power to register a person that has not made an application if WRA considers that person is a VAP or was a VAP at any time in the preceding 14 days.
33.Before WRA registers a person, it must issue a notice setting out the information that will be included on the register and specifying any information WRA does not have or considers to be inaccurate. The notice must inform the person that WRA will register the person on the date specified in the notice, which must be at least 14 days after the notice is issued, unless the person registers themselves, or WRA are satisfied that registration is not necessary. Information about rights of review and appeal must also be set out in this notice.
34.A person will not be treated as registered for the purposes of this section until that a person provides any information to WRA to ensure their entry is complete and accurate or confirms the entry made by WRA is complete and accurate, or applies to be removed from the register.
Section 9 – Duty to notify WRA of changes and inaccuracies
35.This section places a duty on a VAP to notify WRA of any changes to their circumstances that cause their register entry to be inaccurate, or of any inaccuracies in their entry in the register, before the end of the period of 30 days beginning with the day the change of circumstances occurs or the VAP first knew, or ought to have known, of the inaccuracy.
36.If WRA receives a notice that complies with subsection (2) from a VAP, it must correct the register and issue a notice to the VAP specifying the corrections made, unless WRA has already made those corrections under section 11. If WRA decides not to make changes to the register after being given notice by a VAP, it must issue notice setting out the reasons why and providing information about rights of review and appeal.
Section 10 – Penalties for failure to notify WRA of changes and inaccuracies
37.Subsection (1) provides for a VAP to be liable to a penalty of £100 if a VAP fails to notify WRA of changes of circumstances or inaccuracies in the register in accordance with section 9(1).
38.WRA will issue a penalty notice to a VAP specifying the information WRA considers to be inaccurate. A VAP will then have 30 days from the day a penalty notice is issued to provide the notice required by section 9(1)(a) or (b) to WRA before becoming liable to further penalties. This period of 30 days is known as the initial penalty period.
39.If the VAP has not given the required notice to WRA by the end of the initial penalty period, the VAP is liable to a further penalty of £10 for each day after the end of the initial penalty period, up to and including the 30th day, on which the failure to give notice continues. A VAP that continues to fail to provide the required notice is liable to a penalty of £1000 for the 31st day (after the end of the initial penalty period) on which the failure continues.
40.The section also states that the initial penalty period should not take into account any day on which a decision relating to the penalty under subsection (1) is the subject of an ongoing review or appeal.
41.If a person ceases to be a VAP but became liable to a penalty under this section while they were a VAP, they remain liable to the penalty.
Section 11 - Power to change the register where no notice has been given to WRA
42.This section provides WRA with the power to change a VAP’s entry in the register where no notice has been given by the VAP under section 9 (duty to notify WRA of changes and inaccuracies) if WRA considers that the entry is inaccurate.
43.Before a change to the register can be made WRA must issue a notice to a VAP specifying the information WRA considers inaccurate and setting out whether WRA intends to omit that information or make other specified changes to the entry. The notice must also inform the VAP that WRA will change the register on a specified date unless before that date the VAP gives notice under section 9(1)(a) or (b) (duty to notify WRA of changes and inaccuracies) or WRA is satisfied that the register does not need to be changed. The notice must also set out information about rights of review and appeal.
44.The section states that the date specified in any notice sent by WRA in accordance with this section must be at least 30 days after the notice is issued.
45.Finally, the section states that the fact that WRA has changed the register to remove an inaccuracy does not mean that the VAP in question is not subject to penalties for having an inaccurate entry. The relevant penalties continue to apply, but the VAP will be treated as having given the required notice from the time the VAP either gives WRA the information it needs to make the entry accurate (if, following WRA’s intervention, it remains inaccurate), or confirms to WRA that the entry as it stands is accurate.
Section 12 - Power to require information
46.This section gives WRA the power to require persons of a description specified in the section to provide information or documents that are relevant to WRA’s functions in maintaining the register. Examples of documents that might be requested include ledgers, booking information or receipts.
47.If a person that has received a notice has access to the information or document in question, they must provide it by the date specified in the notice or another date that has been agreed by WRA and the person.
48.The notice must also set out information about rights of review and appeal. If a person appeals a notice, the requirements to provide information by any dates specified in the notice cease to apply.
Section 13 - Penalties for failure to comply with a notice under section 12
49.Subsection (1) provides that a person will be liable to a penalty of £100 if they fail to provide WRA with information or documents WRA has required them to provide in accordance with section 12(3).
50.A person will then have 30 days from the day the penalty notice is issued to provide the information required by section 12(3) to WRA before becoming liable to further penalties. This period of 30 days is known as the initial penalty period.
51.If a person has not given the required information to WRA by the end of the initial penalty period, the person is liable to a further penalty of £10 for each day after the end of the initial penalty period, up to and including the 30th day, on which the failure to provide the information or document continues. A person that continues to fail to provide the information or document is liable to a penalty of £1000 for the 31st day (after the end of the initial penalty period) on which the failure continues.
52.The section also states that the initial penalty period should not take into account any day on which a decision relating to the penalty under subsection (1) is the subject of an ongoing review or appeal.
Section 14 – Removal of a person from the register on application to WRA
53.This section requires a person to apply for removal from the register before the 31st consecutive day on which they have not provided or offered to provide visitor accommodation at any premises.
54.If a person makes an application that complies with subsection (2), WRA must remove the person from the register and issue a notice confirming the date of removal.
55.If WRA decides not to remove a person from the register, it must issue a notice setting out the reasons why and notify the person of their review and appeal rights.
56.The section also provides what is meant by “a person has not provided or offered to provide visitor accommodation at any premises”.
Section 15 – Penalties where a person fails to apply for removal from the register
57.This section states that if a person fails to apply for removal from the register in accordance with section 14(1) they will be liable to a penalty of £100.
58.A person will then have 30 days from the day the penalty notice was issued to apply for removal from the register or recommence providing or offering to provide visitor accommodation. This period of 30 days is known as the initial penalty period.
59.If a person has not applied for removal from the register or has not recommenced providing or offering to provide visitor accommodation by the end of the initial penalty period, the person is liable to a further penalty of £10 for each day after the end of the initial penalty period, up to and including the 30th day on which the failure to apply for removal from the register or recommence providing or offering to provide visitor accommodation continues. Liability to that daily penalty ceases should a person either apply for removal from the register in accordance with section 14(1) or should they recommence providing or offering to provide visitor accommodation.
60.If a person fails to remove themselves from the register after the 30-day period in which penalties accrue, and they do not provide or offer to provide visitor accommodation, they will incur an additional penalty of £1000 on the 31st day of non-compliance.
61.The section also states that the initial penalty period should not take into account any pending reviews or appeals.
Section 16 – Powers to remove a person from the register when no application has been made
62.This section states that WRA may remove a person from the register where an application for removal has not been made if WRA considers that the person has not provided or offered to provide visitor accommodation in the preceding 30 days.
63.Before WRA removes a person from the register, it must issue a notice setting out the reasons why WRA considers removal is appropriate and informing the person of the date of removal unless, before that date, the person makes an application to remove themselves from the register in accordance with section 14(2). Removal will also not move forward if WRA is satisfied that the person is not required to make an application for removal. Rights regarding reviews and appeals must also be set out in this notice. The date of removal in the notice issued by WRA must be at least 30 days after the notice was issued.
64.A person removed from the register under this section will still be liable to penalties under section 15. However, the person is considered to have applied for removal as soon as they notify WRA of the date they ceased to be a VAP or as soon as they apply to be registered.
Section 17 – Reasonable excuse
65.This section provides for a person not to be liable to a penalty under Part 2 if the person satisfies WRA (or, on appeal, the First-tier Tribunal) that there is a reasonable excuse for their failure. The section provides some circumstances which are not treated as a reasonable excuse.
Section 18 – Powers to reduce, waive or suspend penalties
66.This section provides that WRA may, if WRA considers it right to do so because of special circumstances, reduce a penalty that has been imposed. The special circumstances under which the penalty may be reduced do not include the person‘s ability to pay.
Section 19 – Assessment of penalties
67.Where a person is liable to a penalty under Part 2 of the Act, this section requires WRA to assess the penalty and issue a notice to the person of the penalty assessed. The details of the assessment of the penalty by WRA are set out in the section. The section also requires WRA to assess penalties as soon as practicable, and in any event within specified time limits.
Section 20 – Payment of penalties
68.This section states that a penalty under Part 2 must be paid within 30 days of WRA issuing the penalty notice to the person, unless there is a review or appeal in which case section 182 of the TCMA 2016 applies.
Section 21 – Double jeopardy
69.This section provides that a person is not liable to a penalty under Part 2 if the person has been convicted of an offence relating to the matter which triggered the penalty.
Section 22 – Liability of personal representatives
70.This section provides that if a person liable to a penalty dies, the penalty may be assessed on the personal representatives of that person. A penalty assessed in this way is to be paid out of the deceased person’s estate.
Section 23 – Reviews and appeals
71.This section amends the list of appealable decisions in section 172 of the TCMA 2016 to include decisions relating to the registration of a person under Part 2, issuing notices under section 12 and decisions relating to penalties under Part 2. This amendment means that the reviews and appeals mechanisms in the TCMA 2016 apply to decisions made by WRA in relation to the register.
72.The section also amends section 178 of the TCMA 2016 to provide restrictions on appeals under Part 2, so that a person may not appeal a decision relating to the register unless they have already requested a review of the decision by WRA, and the period within which any such review must be completed has passed.
Section 24 – Registration of partnerships and unincorporated bodies
73.This section establishes how registration applies where the VAP is a partnership or unincorporated body.
74.Where a VAP is registered using their business name and its membership changes then those members continue to be registered under that business name.
75.If a VAP ceases to be a member of a partnership or unincorporated body then they continue to be treated as a member until the date notice is provided to WRA through section 9 or the date when WRA updates the register using its powers under section 11.
76.Subsection (4) clarifies that subsection (3) is subject to provision in the Partnership Act 1890 regarding partnership liability upon death, bankruptcy or retirement.
Section 25 – Interpretation of Part
77.This section explains when an appeal is “finally determined”; sets out what “a notice of the conclusions for a review” is; and signposts the meaning of penalty notice.
Section 26 - Registration: powers to make further or different provision
78.This section provides that the Welsh Ministers may by regulations make provision about the register and registration requirements, including provision: about information to be included or not included in the register; requiring or prohibiting the publication of information; about exemptions to the requirement to give notice to WRA; about penalties; and as to whether or not decisions are to be subject to reviews and appeals. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Section 27 - Amendment of the Tax Collection and Management (Wales) Act 2016 etc.
79.This section introduces Part 1 of Schedule 2, which contains amendments to the TCMA 2016, and to other Acts, relating to this Part of the Act.
