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

Section 58 – Death, incapacity and insolvency

165. This section applies where a person (“A”) carries on the relevant business of another person (“B”) who has died, become incapacitated, or become subject to an insolvency procedure. This section requires A to notify WRA that they are carrying on the relevant business, and to provide details of the nature and date of the event that led to this situation, within 30 days of the day on which A began to carry on the relevant business.

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.