Chapter 5 – Miscellaneous Provision Relating to the Levy
Section 51 – Visitor accommodation at premises within the area of more than one principal council
150.This section makes provision about the treatment of premises at which visitor accommodation is provided that are not entirely within the area of one principal council. For the purposes of the visitor levy, such premises are to be treated as being in the area where the greater or greatest part of the premises is situated.
Section 52 - Arrangements with third party to collect the levy etc. on behalf of provider
151.Subsection (1) permits a VAP to make arrangements for one or more persons, on their behalf, to collect sums equivalent to the amount of the visitor levy payable in respect of a stay, make returns, or pay the visitor levy, to WRA, or issue repayments.
152.Subsection (2) provides that the making of an arrangement under subsection (1) does not affect a VAP’s obligations under the Act or the TCMA 2016.
Section 53 - Welsh Ministers’ power to impose advertising and billing etc. requirements
153.This section provides the Welsh Ministers with a regulation making power to impose requirements on VAPs relating to the inclusion of information about the amount of the visitor levy payable on an overnight stay in visitor accommodation in invoices, receipts and other documents, and requirements about when and how a VAP is required to inform visitors of the visitor levy’s existence, nature and amount. Regulations made under this power are subject to the affirmative procedure in the Senedd.
154.The regulations may require that, when the amount payable for an overnight stay is provided, the amount of visitor levy payable in respect of the stay is also specified; that promotional, marketing and other relevant material includes details of the amount of visitor levy payable; and that information relating to the visitor levy payable is displayed at the visitor accommodation.
155.The regulations may confer a power to impose civil sanctions on persons that fail to comply with the requirements set out in any regulations made under this section and may make provision for appeals against such civil sanctions.
Section 54 - Exercise by a principal council of its functions under this Part etc.
156.Subsection (1) disapplies section 101 of the Local Government Act 1972 (arrangements for discharge of functions by local authorities) from the functions of a principal council under this Part (and section 61(2)), which means such functions are non-delegable to a committee, a sub-committee or an officer of a council or to another council. This does not prevent, for example, an officer of a council from preparing a draft of a report for full council to consider and decide upon.
157.The Welsh Ministers have a regulation-making power in subsection (2) to amend this section for the purpose of disapplying (or reapplying) subsection (1) in relation to a function of a principal council under this Part (and section 61(2)). The effect of disapplying subsection (1) would be to make some or all principal council functions in this Act delegable under section 101 of the Local Government Act 1972. Regulations made under this power are subject to the affirmative procedure in the Senedd.
158.Subsection (3) inserts functions of a principal council relating to the visitor levy into the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007 (S.I. 2007/399) as functions not to be the responsibility of an executive.
