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

Reviews and appeals

23 Reviews and appeals

(1) In section 172 of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (appealable decisions), in subsection (2), after paragraph (l) insert—

“(m) a decision relating to the registration of a person under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see section 5 of that Act);

(n) a decision to issue a notice under section 12 in that Part of that Act or to include a particular requirement in such a notice;

(o) a decision relating to a penalty under that Part of that Act.”

(2) In section 178 of that Act (making an appeal)—

(a) in subsection (4), after “applies” insert “, subject to subsection (5A),”;

(b) after subsection (5) insert—

“(5A) Where the decision which the person wishes to appeal against is a decision of WRA of a kind mentioned in section 172(2)(m), (n) or (o) (decisions relating to the register of visitor accommodation providers)—

(a) subsection (4) does not apply, and

(b) that person may not appeal against the decision unless—

(i) that person has given WRA notice of a request under section 173 for a review of the decision,

(ii) WRA is required or has decided to carry out a review of the decision, and

(iii) the period within which WRA must issue notice of the conclusions of the review under section 176(5) or (as the case may be) (6) has ended.”