Part 4 - Miscellaneous and General Provision
Chapter 1 – Special Cases
Section 55 – Meaning of “relevant business” in this Chapter
159.The section defines ”relevant business“ for the purposes of the Chapter. A “relevant business” is a business, or a part of a business, in the course of which a person provides, or offers to provide, visitor accommodation at premises in Wales, and is an occupier of the premises at which the visitor accommodation is provided.
Section 56 – Duties and liabilities of partnerships and unincorporated bodies
160.This section provides that where anything required or permitted to be done under an enactment relating to the register under Part 2 or the visitor levy is to be done by or in relation to persons in a partnership or unincorporated body, it must be done by or in relation to every person who is a partner in the partnership or a managing member of the body at the time when it is done or required to be done. However, anything required or permitted to be done by every partner or managing member may instead be done by any one of them.
161.A liability to pay a “
162.If a person is a member of the partnership or body for only part of an accounting period, their personal liability for visitor levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
163.In the context of the visitor levy, note new section 120H of the TCMA 2016 (inserted by Part 2 of Schedule 2 to the Act), which makes further provision about liability relating to penalty points awarded for failure to comply with certain requirements relating to the visitor levy.
Section 57 – Power to make further provision about partnerships and unincorporated bodies
164.This section gives the Welsh Ministers the power to make regulations to add to, repeal or revoke or otherwise amend any provision made by an enactment relating to the register under Part 2 or the visitor levy (including this Act) about cases where persons carry on business in partnership or as an unincorporated body. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Section 58 – Death, incapacity and insolvency
165.This section applies where a person (“
166.WRA may, once a notice is received or on its own initiative, treat A as if they were B for the purposes of the register under Part 2 or the visitor levy, effective from the time A began to carry on the relevant business. WRA must issue a notice to A (and, if appropriate, to B) of the decision to treat A as B.
167.This section also makes provision as to when such treatment must cease.
168.If B ceases to be incapacitated or subject to an insolvency procedure, or if A ceases to carry on the relevant business of B, A must notify WRA of the cessation and the date it occurred. The notice must be given within 30 days of the cessation.
169.WRA must cease to treat A as B if it is satisfied that either of the conditions in subsection (6) is met, regardless of whether A has given notice. WRA must issue a notice to A (and, if appropriate, to B) of the decision to cease to treat A as B.
Section 59 – Power to make provision about death, incapacity and insolvency and cases where a person ceases to exist
170.This section provides the Welsh Ministers with the power to make regulations to add to, repeal or revoke, or otherwise amend any provision made by an enactment relating to the register under Part 2 or the visitor levy (including this Act) about cases where a person that has carried on a relevant business dies, becomes incapacitated or becomes subject to an insolvency procedure, or otherwise ceases to exist. Regulations made under this power are subject to the affirmative procedure in the Senedd.
171.Regulations may address circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure, or otherwise ceases to exist. They may also cover duties, liabilities, and entitlements relating to the register under Part 2 or the visitor levy where a person has died, become incapacitated, or become subject to an insolvency procedure, or otherwise ceases to exist.
172.The regulations may make provision that applies whether or not anyone else carries on a person’s relevant business after the person dies, becomes incapacitated, or becomes subject to an insolvency procedure, or otherwise ceases to exist.
173.The regulations may make provision about the removal of a person from the register under Part 2 as well as in respect of penalties for failures to comply with the regulations or with requirements imposed on persons other than WRA. They may also provide for reviews and appeals.
Section 60 – Power to make provision about transfers of businesses as going concerns
174.This section provides the Welsh Ministers with the power to make provision in regulations about the application of any enactment relating to the register under Part 2 or the visitor levy (including this Act) in cases where a relevant business has transferred from one person to another as a going concern. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Chapter 2 – Miscellaneous
Section 61 – Guidance issued by the Welsh Ministers
175.Subsection (1) provides that the Welsh Ministers may issue guidance on the Act and any regulations made under it, but before issuing such guidance they must consult such persons as they consider appropriate.
176.Subsection (2) requires a principal council to have regard to any guidance issued under this section by the Welsh Ministers when exercising a function relating to the visitor levy.
Section 62 – Power to extend Act to berths and moorings
177.This section gives the Welsh Ministers the power to amend this Act and the TCMA 2016, by regulations, to apply or replicate either or both of Parts 2 and 3 of this Act, with or without modifications, in respect of berths and moorings provided for vessels. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Section 63 – Review of operation and effect of Act
178.This section requires the Welsh Ministers to review the operation and effect of the Act. The Welsh Ministers must also publish, in such manner as they consider appropriate, reports of the reviews.
179.The first review must be completed before the end of the period of 5 years beginning with the day that Part 2 comes fully into force. Subsequent reviews must be completed before the end of the period of 5 years beginning with the date of publication of the previous report of the review.
180.The Welsh Ministers may direct WRA to support the review process, and WRA must comply with any such direction.
Chapter 3 - General
Section 64 – Power to make consequential, transitional etc. provision
181.This section enables the Welsh Ministers to make regulations to provide for incidental, supplementary, consequential, transitional or saving provisions in the circumstances described in subsection (1).
182.Regulations under subsection (1) may amend, modify, repeal, or revoke any enactment, (including any provision of the Act). Regulations made under this power are subject to the affirmative procedure in the Senedd if they amend, modify or repeal primary legislation (as defined in section 65(6)); otherwise, they are subject to the negative procedure.
Section 65 - Regulations under this Act
183.This section provides that each power in the Act to make regulations is exercisable by statutory instrument.
184.Subsection (2) provides that a power to make regulations under this Act includes power to make different provisions for different purposes or areas, and to make incidental, supplementary, consequential, transitional or saving provisions including provision that amends, modifies, repeals or revokes any enactment (including any provision of the Act) for regulations that fall within subsection (2)(b).
185.Subsection (4) provides that a statutory instrument containing regulations made under the listed provisions of the Act is to be made under the affirmative procedure (i.e. a draft of the instrument must be laid before, and approved by a resolution of, Senedd Cymru).
186.Subsection (5) provides that statutory instruments containing regulations made under any other power in the Act are subject to the negative procedure.
Section 66 – Interpretation
187.This section provides definitions and explains the meaning of terms used in the Act.
188.These terms include: “night”, “overnight stay in visitor accommodation”, “partnership”, “principal council”, “provide”, “return”, “vessel”, “visitor accommodation”, “visitor accommodation provider” and “WRA”.
189.Subsection (2) defines the “managing members of an unincorporated body”.
190.Subsection (3) provides that where the Act imposes a duty on a principal council to publish a decision, report or other document other than a notice, it must be published on a principal council’s website, and in such other manner it considers appropriate, and made available for inspection (without charge) at its offices for at least 12 months after first publication.
Section 67 – Coming into force
191.This section makes provision about when the provisions of the Act will come into force.
192.Subsection (1) provides that Parts 1, 3 (including Part 2 of Schedule 2) and 4 (subject to subsection (2)) will come into force on the day after the day the Act receives Royal Assent.
193.Subsection (2) provides that Part 2 (including Part 1 of Schedule 2) and Chapter 1 of Part 4 as it applies in relation to the register under Part 2, will come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument. Subsection (3) enables such an order to make transitional, transitory or saving provision and different provision for different areas (as well as for different purposes).
Section 68 – Short title
194.Section 68 sets out the short title of the Act, by which it may be known and referred to. Either the Welsh or the English language title of the Act may be used, including as a citation in other enactments.
