Chapter 4 – Introducing, Changing Or Abolishing the Levy
Section 47 – Consultation before introducing, changing or abolishing the levy
127.This section makes provision about the steps a principal council must take before it introduces or abolishes the visitor levy, or (where Welsh Ministers have made regulations under section 34 enabling councils to do so) adds, changes or removes an additional amount of visitor levy.
128.If the Welsh Ministers have made regulations under section 34 enabling principal councils to make changes to the amount of visitor levy payable in their areas, councils may not take any steps to change the amount of visitor levy payable until 12 months after the visitor levy has come into effect in their area.
129.A principal council must notify WRA of its proposal in respect of the visitor levy and publish a report that sets out the proposal.
130.Where a principal council proposes to introduce the visitor levy, it must publish a report including an estimate of the proceeds of the levy in the first full financial year, an estimate of the costs it is likely to incur, how it intends to use the proceeds for destination management and improvement of a council’s area and proposals for membership of the levy partnership forum.
131.Where a principal council proposes to change the amount of visitor levy, it must publish a report including an estimate of the proceeds of the levy in respect of the first full financial year after the visitor levy is changed, and information about how it intends to use those proceeds towards destination management and improvement of a council’s area.
132.Where a principal council proposes to abolish the visitor levy in its area it must provide an estimate of the impact on its revenues in the first full financial year after the visitor levy is abolished.
133.In each case, a principal council must send its report to WRA and consult the mandatory consultees (see subsection (6)), and other appropriate persons, on its report and proposal in respect of the visitor levy.
134.A principal council must consider its proposal having regard to the responses received during the consultation. It must then notify WRA as to whether it intends to proceed with its proposal in relation to the visitor levy, publish a final report and send that report to WRA.
135.The final report must set out a principal council’s intentions in relation to its proposal and where it intends to proceed with its proposal, the details of that proposal (including highlighting of any changes made to the proposal from that which was consulted on). The final report must also include a summary of the representations received during the consultation.
136.Subsection (10) defines certain terms used in this section that relate to the mandatory consultees as well as “destination management and improvement”.
137.Subsection (11) permits principal councils to commence consultation and notification requirements as set out in this section ahead of the section coming into force.
Section 48 – Introduction of the levy and changes to or abolition of the levy
138.The section outlines the process for introducing, changing the amount of, or abolishing the visitor levy once a principal council has complied with section 47.
139.A principal council must publish a notice detailing whether it is introducing, changing or abolishing the visitor levy; the visitor levy rates (unless the visitor levy is to be abolished); the date when the visitor levy will either come into effect, cease to have effect or change; and any other appropriate information. The notice must be published on a council's website and in any other manner considered appropriate.
140.The date for the introduction or abolition of the visitor levy must be at least 12 months after the notice is published, unless a shorter period is agreed upon by a council and WRA, and must be either 1 April or 1 October.
141.The date for a change to the visitor levy must be at least 6 months after the notice is published and must be either 1 April or 1 October.
142.The introduction, abolition, or change to the visitor levy takes effect on the date specified in the notice.
Section 49 – Overnight stays that are unaffected by the introduction of, or changes to, the levy
143.The section outlines the effect of the introduction of or change to the visitor levy on overnight stays arranged before the introduction or change takes place.
144.No visitor levy will be payable if the “relevant contract” for the overnight stay was made before the date that is six months after the date on which the principal council decided to introduce the visitor levy.
145.However, if such a contract is varied on or after that date, the visitor levy is payable in relation to (a) any persons that are entitled to reside as a result of the variation and/or (b) any nights on which a person is entitled to reside as a result of the variation.
146.If there is a change to the amount of the visitor levy, it does not apply in relation to an overnight stay if the relevant contract was made before the principal council decided to change the visitor levy.
147.The “
148.Subsection (7) defines the date a principal council decides to introduce or change the visitor levy as the date it publishes the related notice under section 48(2).
Section 50 – Interpretation of Chapter
149.This section defines terms that are used in this Chapter.
