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

Further provision about penalties under this Part

17 Reasonable excuse

(1) If a person that would otherwise be liable to a penalty under this Part satisfies WRA or (on appeal) the First-tier Tribunal that there is a reasonable excuse for the failure that has rendered the person liable to the penalty, the person is not liable to the penalty in relation to that failure.

(2) For the purposes of this section—

(a) where a person (“A”) relies on another person to do anything, that is not a reasonable excuse unless A took reasonable care to avoid the failure;

(b) where a person had a reasonable excuse but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay.

18 Powers to reduce, waive or suspend penalties

(1) WRA may reduce a penalty under this Part if WRA considers it right to do so because of special circumstances.

(2) In subsection (1)—

(a) “special circumstances” does not include ability to pay;

(b) the reference to reducing a penalty includes a reference to—

(i) waiving a penalty entirely;

(ii) suspending a penalty;

(iii) agreeing a compromise in relation to proceedings for a penalty.

19 Assessment of penalties

(1) Where a person becomes liable to a penalty under this Part, WRA must—

(a) assess the penalty, and

(b) issue a notice to the person of the penalty assessed (a “penalty notice”).

(2) An assessment of a penalty under the following provisions must be made as soon as practicable after the day WRA first considered that the person was liable to the penalty, and in any event before the end of the period of 12 months beginning with that day—

(a) section 7(1);

(b) section 10(1);

(c) section 13(1);

(d) section 15(1).

(3) An assessment of a penalty under the following provisions must be made as soon as practicable after the day to which the penalty relates, and in any event before the end of the period of 12 months beginning with that day—

(a) section 7(4);

(b) section 10(3);

(c) section 13(2);

(d) section 15(2).

(4) A penalty notice must include (in addition to any other information specified in this Part) information as to—

(a) the grounds for the imposition of the penalty,

(b) the period within which the payment is to be made,

(c) representations that may be made relating to sections 17 and 18, and

(d) rights of review and appeal.

20 Payment of penalties

A penalty under this Part must be paid before the end of the period of 30 days beginning with the day on which the penalty notice is issued (but see section 182 of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (payment of penalties in the event of a review or appeal)).

21 Double jeopardy

A person is not liable to a penalty under this Part in respect of anything if the person has been convicted of an offence in relation to it.

22 Liability of personal representatives

(1) If a person liable to a penalty under this Part (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.

(2) A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.