Paragraphs 22 to 30 - Amendments to Part 2 of the 2016 Act
227.Paragraph 22(a) amends section 12(2)(b) of the TCMA 2016 in consequence of the amendments made by paragraph 2 to enable WRA to provide information and assistance relating to the visitor levy, as well as the devolved taxes, to taxpayers, their agents and other persons.
228.Paragraph 22(b) amends section 12(2) to insert a new paragraph to include the provision of information, advice and assistance related to the visitor levy to principal councils as a particular function of WRA.
229.Paragraph 23 amends section 15 of the TCMA 2016 (which enables the Welsh Ministers to give to WRA directions of a general nature) to insert a new subsection (1A) to provide that, before the Welsh Ministers give a direction relating only to WRA's functions concerning the visitor levy, the Welsh Ministers are required to consult each principal council that has introduced or decided to introduce the visitor levy.
230.Paragraph 24 amends section 18(1) of the TCMA 2016 to permit the disclosure of protected information where that disclosure is for the purposes of WRA’s functions. Limitations are set on this permitted disclosure so that protected information cannot be disclosed when providing the Welsh Ministers with information, advice and assistance in relation to WRA-collected taxes or other matters on which the Welsh Ministers may from time to time require information, advice or assistance. A similar limitation is placed on this permitted disclosure so that protected information cannot be disclosed when providing principal councils with information, advice and assistance in relation to the visitor levy.
231.Paragraph 25 inserts a new section 24A into the TCMA 2016. Subsection (1) requires WRA to maintain separate accounts for visitor levy proceeds for each county or county borough. Subsection (2) requires WRA to pay these proceeds to the relevant principal council annually by 30 June following the end of the financial year in which the proceeds were collected, or by such other date agreed between WRA and a principal council. Subsection (3) requires the payment to a principal council to be after the deduction of WRA’s costs incurred in exercising its functions. Subsection (4) allows WRA to deduct such amounts as it considers appropriate in respect of costs it may incur and disbursements that may become payable in connection with the exercise of its functions during that financial year but after it has paid the proceeds for that year to a principal council. Subsection (5) enables the Welsh Ministers to make regulations which set out further provision about the deduction of amounts in respect of costs, or the deduction of disbursements including, amongst other matters, how these costs are apportioned and specifying the types of costs or disbursements that may, must, or must not be deducted. Subsection (6) states that references to proceeds include any financial penalties collected. In addition, payments to councils under subsection (2) are not disbursements.
232.Paragraph 26 amends section 25 of the TCMA 2016 to ensure that only payments of receipts relating to devolved taxes (and not the visitor levy) should be paid into the Welsh Consolidated Fund. It also introduces a new subsection (3) to ensure that WRA must pay amounts deducted for costs from proceeds of the visitor levy into the Welsh Consolidated Fund.
233.Paragraph 27 amends section 26(2) of the TCMA 2016 so that WRA’s Charter of standards and values applies both to WRA’s responsibilities for the devolved taxes and to the visitor levy. It also adds a reference to “principal councils”.
234.Paragraph 28 amends section 27 of the TCMA 2016 to provide that before WRA is able to submit its corporate plan for approval by the Welsh Ministers, WRA must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area on any objectives, outcomes or activities in the plan that relate to the visitor levy.
235.Paragraph 29 amends section 29 of the TCMA 2016 by introducing a new subsection (2A) that places an obligation on the Welsh Ministers to consult with each principal council that has introduced, or decided to introduce, the visitor levy before giving a direction to WRA under subsection (1)(b) that relates only to the visitor levy.
236.Paragraph 30 amends section 30 of the TCMA 2016 to place an obligation on the Welsh Ministers to consult with each principal council that has introduced, or decided to introduce, the visitor levy before giving a direction to WRA under subsection (1) that relates only to the visitor levy.
237.Paragraph 31 amends section 31 (audit) of the TCMA 2016 so that it also refers to section 24A (payments of net proceeds of the visitor levy to principal councils), inserted by paragraph 25 of Schedule 2 to this Act. This requires the Auditor General for Wales to be satisfied, when examining the Statement submitted under this section, that any deduction of disbursements have been made in accordance with section 24A.
