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

Prospective

PART 2 E+W REGISTER OF VISITOR ACCOMMODATION PROVIDERS

The register E+W

4 Register of visitor accommodation providers E+W

(1) The Welsh Revenue Authority (“WRA”) must establish and maintain a register of visitor accommodation providers (“the register”).

(2) Schedule 1 makes provision about the information to be contained in a visitor accommodation provider’s entry in the register.

(3) The register may contain any other information WRA considers appropriate.

(4) WRA must publish,‍ in such manner as WRA considers appropriate, the information contained in the register by virtue of Schedule 1.

(5) But WRA must not publish (regardless of whether the information in question is contained in the entry for a visitor accommodation provider that is an individual)—

(a) the name of an individual, unless—

(i) the individual consents to the publication, or

(ii) the individual’s forename and surname are part of the business name of the visitor accommodation provider (“VAP”);

(b) the address of an individual’s sole or main residence, unless—

(i) the individual consents to the publication, or

(ii) the address is of premises at which the VAP provides or offers to provide visitor accommodation.

(6) WRA may publish, in such manner as WRA considers appropriate, information contained in the register by virtue of subsection (3); but WRA may not publish information under this subsection if WRA is prohibited from publishing that information by any enactment or rule of law.

(7) In this Part—

(a) “registered” means registered in the register, and

(b) a reference to premises at which a person or VAP provides, or offers to provide, visitor accommodation is a reference to premises—

(i) in Wales,

(ii) at which the person or VAP, in the course of trade or business, provides or offers to provide visitor accommodation, and

(iii) occupied by the person or VAP.

Commencement Information

I1 S. 4 not in force at Royal Assent, see s. 67(2)

5 Duty of visitor accommodation providers to be registered E+W

(1) A VAP must be registered in respect of the premises at which the VAP provides, or offers to provide, visitor accommodation.

(2) The Welsh Ministers may by regulations make provision for the purpose of exempting a person of a description specified in the regulations from the requirement under subsection (1).

(3) Regulations under subsection (2) may—

(a) specify a description of a person by reference to—

(i) the type of visitor accommodation provided by the person;

(ii) the nature or content of the contracts under which the accommodation is provided;

(iii) the nature, status, or any particular characteristic of the person;

(iv) the nature, status, or any particular characteristic of any person to whom the person provides visitor accommodation;

(v) any other matter;

(b) amend this Part (and the reference in subsection (2) to “specified in the regulations” includes a reference to “specified in an amendment made by those regulations”).

(4) Where regulations under subsection (2) exempt a person from the requirement under subsection (1), sections 7 and 8 do not apply in relation to that person.

Commencement Information

I2 S. 5 not in force at Royal Assent, see s. 67(2)

6 Applications to be registered E+W

(1) A person may apply to be registered before the person begins, in the course of trade or business, providing, or offering to provide, visitor accommodation at premises in Wales that the person occupies (but see sections 14 to 16 (removal of a person from the register when not providing etc. visitor accommodation)).

(2) An application to be registered must—

(a) be in such form, and made in such manner, as WRA may specify,

(b) contain the information required under Schedule 1 to be included in the register, and

(c) contain such other information, and be accompanied by such documents, as WRA may specify.

(3) WRA must (unless the person is already registered)—

(a) register a person that makes an application that complies with subsection (2), and

(b) issue that person a notice of registration.

(4) If WRA decides not to register a person that has applied under subsection (1), WRA must issue a notice to that person—

(a) specifying the reason why, and

(b) setting out information about rights of review and appeal.

(5) A person is not liable to a penalty under section 7 in relation to premises at which the person provides, or offers to provide, visitor accommodation during the period—

(a) beginning with the day the person applies to be registered in respect of those premises, and

(b) ending with the day notice is issued to that person under subsection (3)(b) or (4).

Commencement Information

I3 S. 6 not in force at Royal Assent, see s. 67(2)

7 Penalties for failing to register E+W

(1) A‍ VAP is liable to a penalty if‍ the VAP—

(a) provides, or offers to provide, visitor accommodation, and

(b) is not registered in respect of the premises at which the visitor accommodation is provided or offered.

(2) The penalty is to be calculated in accordance with the formula—

£100 × A

where “A” is the number of premises at which the‍ VAP provides, or offers to provide, visitor accommodation, and in respect of which the‍ VAP is not registered.

(3) A penalty notice issued to a‍ VAP in respect of a penalty to which the‍ VAP is liable under subsection (1) must specify the premises in question.

(4) If, after the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the‍ VAP continues to act as described in subsection (1) in respect of any of the premises specified in the penalty notice—

(a) the‍ VAP is liable to a penalty for each day after the end of the initial penalty period, up to and including the 30th day, on which the‍ VAP does so (see subsection (5)(a)(i)), and

(b) the‍ VAP is liable to a penalty for the 31st day after the end of the initial penalty period on which the‍ VAP does so (see subsection (5)(a)(ii)).

(5) A penalty under subsection (4) is to be calculated in accordance with the formula—

£X × P

where—

(a)

“£X” is—

(i)

in relation to a penalty under subsection (4)(a), £10, and

(ii)

in relation to a penalty under subsection (4)(b), £1000, and

(b)

“P” is the number of premises specified in the penalty notice—

(i)

at which the‍ VAP provides, or offers to provide, visitor accommodation on the day to which the penalty relates, and

(ii)

in respect of which the‍ VAP is not registered on the day to which the penalty relates.

(6) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

(7) A person that—

(a) ceases to be a VAP, but

(b) became liable to a penalty under this section while the person was a VAP,

remains liable to the penalty.

Commencement Information

I4 S. 7 not in force at Royal Assent, see s. 67(2)

8 Power to register persons where no application has been made to WRA E+W

(1) WRA may register a person that is not registered and that has not made an application to be registered if, on the day WRA registers the person, WRA considers that the person—

(a) is a VAP, or

(b) at any time in the preceding 14 days, was a VAP.

(2) Before WRA may register a person under subsection (1), WRA must issue a notice to that person—

(a) setting out the information that will be included in that person’s entry in the register,

(b) specifying any information relevant to that person’s entry WRA does not have, or WRA considers is or may be inaccurate,

(c) informing the person that WRA will register the person on the date specified in the notice unless—

(i) before that date, the person applies to be registered in accordance with section 6, or

(ii) WRA is satisfied that the person is not required to register, and

(d) setting out information about rights of review and appeal.

(3) The date specified in the notice under subsection (2)(c) must be at least 14 days after the day the notice is issued.

(4) A person registered under this section is, for the purposes of section 7, to be treated as if that person is not registered; but this subsection does not apply from the time the person—

(a) gives notice to WRA—

(i) providing any information necessary to make the person’s entry complete and accurate, or

(ii) if no such information is needed, confirming that the entry is complete and accurate, or

(b) applies to WRA to be removed from the register.

Commencement Information

I5 S. 8 not in force at Royal Assent, see s. 67(2)

Changing the register E+W

9 Duty to notify WRA of changes and inaccuracies E+W

(1) A VAP must give WRA notice of any—

(a) change of circumstances that causes the VAP’s entry in the register to become inaccurate, or

(b) inaccuracy in the VAP’s entry in the register,

before the end of the period of 30 days beginning with the day the change of circumstances occurs or the VAP first knew, or ought to have known, of the inaccuracy.

(2) Notice under subsection (1) must—

(a) be in such form, and given in such manner, as WRA may specify,

(b) contain the information necessary to enable WRA to correct the register, and

(c) contain such other information, and be accompanied by such documents, as WRA may specify.

(3) WRA must, if the notice complies with subsection (2)—

(a) correct the register, and

(b) issue a notice to the VAP, specifying the corrections made to the VAP’s entry,

unless WRA has already made the corrections under section 11.

(4) If WRA decides not to make a change to the register after being given notice by a VAP under subsection (1), WRA must issue a notice to that VAP—

(a) specifying the reason why, and

(b) setting out information about rights of review and appeal.

Commencement Information

I6 S. 9 not in force at Royal Assent, see s. 67(2)

10 Penalties for failure to notify WRA of changes and inaccuracies E+W

(1) A VAP that fails to comply with section 9(1) is liable to a penalty of £100.

(2) A penalty notice issued to a VAP in respect of a penalty to which the VAP is liable under subsection (1) must specify the information WRA considers to be inaccurate.

(3) If the VAP fails to give WRA the notice required by section 9(1)(a) or (b) in respect of the information specified in the penalty notice by the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the VAP—

(a) is liable to a penalty of £10 for each day after the end of that period, up to and including the 30th day, on which the failure continues, and

(b) is liable to a penalty of £1000 for the 31st day on which the failure continues.

(4) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

(5) This section does not apply in relation to a person where the nature of the information that WRA considers to be inaccurate means that the person is liable to a penalty under—

(a) section 7 (penalties for failing to register in respect of premises), or

(b) section 15 (penalties where a person fails to apply for removal from the register).

(6) A person that—

(a) ceases to be a VAP, but

(b) became liable to a penalty under this section while the person was a VAP,

remains liable to the penalty.

Commencement Information

I7 S. 10 not in force at Royal Assent, see s. 67(2)

11 Power to change the register where no notice has been given to WRA E+W

(1) WRA may change a VAP’s entry in the register where no notice has been given by the VAP under section 9 if WRA considers that the entry is inaccurate.

(2) Before WRA may change a VAP’s entry under subsection (1), WRA must issue a notice to that VAP—

(a) specifying the information WRA considers inaccurate,

(b) setting out whether WRA intends to—

(i) omit that information, or

(ii) make other changes to the entry, in which case WRA must specify the changes it intends to make,

(c) informing the VAP that WRA will change the register on the date specified in the notice unless—

(i) before that date, the VAP gives the notice required under section 9(1)(a) or (b), or

(ii) WRA is satisfied that the register does not need to be changed, and

(d) setting out information about rights of review and appeal.

(3) The date specified in the notice under subsection (2)(c) must be at least 30 days after the day the notice is issued.

(4) Where a VAP’s entry is changed under this section, the VAP remains liable to penalties under section 10; but the VAP is to be treated for the purposes of that section as having given the notice required by section 9(1)(a) or (b) from the time the VAP gives notice to WRA—

(a) if the entry is inaccurate, providing the information necessary to make the VAP’s entry accurate, or

(b) confirming that the entry is accurate.

Commencement Information

I8 S. 11 not in force at Royal Assent, see s. 67(2)

WRA’s power to require information E+W

12 Power to require information E+W

(1) WRA may issue a notice to a person mentioned in subsection (2), requiring that person to provide information or a document that is—

(a) of a description specified in the notice, and

(b) relevant to the exercise by WRA of its functions under this Part.

(2) The persons to whom WRA may issue a notice under subsection (1) are—

(a) a VAP (regardless of whether the VAP is registered);

(b) a person WRA considers may be, or may have been, a VAP;

(c) a person that assists with or facilitates the provision of visitor accommodation by a person mentioned in paragraph (a) or (b).

(3) A person issued a notice under subsection (1) must, if the person has or has access to the information or document in question, provide the information or document—

(a) in the required form, and

(b) on or before—

(i) the date specified in the notice, or

(ii) such other date as may be agreed by the person and WRA.

(4) A notice under subsection (1) must set out information about rights of review and appeal.

(5) If the person has requested a review of, or made an appeal against, the decision to issue the notice or a requirement in it, subsection (3)(b) ceases to apply to the notice.

Commencement Information

I9 S. 12 not in force at Royal Assent, see s. 67(2)

13 Penalties for failure to comply with notice under section 12 E+W

(1) A person that fails to comply with section 12(3) is liable to a penalty of £100.

(2) If the person fails to provide WRA with the information or document in question, in the required form, by the end of the period of 30 days beginning with the day a penalty notice relating to the penalty under subsection (1) is issued (“the initial penalty period”), the person—

(a) is liable to a penalty of £10 for each day after the end of that period, up to and including the 30th day, on which the failure continues, and

(b) is liable to a penalty of £1000 for the 31st day on which the failure continues.

(3) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

Commencement Information

I10 S. 13 not in force at Royal Assent, see s. 67(2)

Removal of persons from the register E+W

14 Removal of a person from the register on application to WRA E+W

(1) A person must apply to WRA for removal from the register before the 31st consecutive day on which that person has not provided or offered to provide visitor accommodation at any premises.

(2) An application under subsection (1) must—

(a) be in such form, and made in such manner, as WRA may specify, and

(b) contain such information as WRA may specify.

(3) WRA must, if a person makes an application under this section that complies with subsection (2)—

(a) remove the person from the register, and

(b) issue a notice to the person confirming the date of removal from the register.

(4) If WRA decides not to remove from the register a person that has applied under subsection (1), WRA must issue a notice to that person—

(a) specifying the reason why, and

(b) setting out information about rights of review and appeal.

(5) For the purposes of this section and section 15, a person has not provided or offered to provide visitor accommodation at any premises if that person has not, in the course of trade or business, provided or offered to provide visitor accommodation at premises in Wales that the person occupies.

Commencement Information

I11 S. 14 not in force at Royal Assent, see s. 67(2)

15 Penalties where a person fails to apply for removal from the register E+W

(1) A person that fails to comply with section 14(1) is liable to a penalty of £100.

(2) If the person—

(a) fails to apply to WRA for removal from the register by the end of the period of 30 days beginning with the day a penalty notice relating to the penalty under subsection (1) is issued (“the initial penalty period”), and

(b) during that period has not provided or offered to provide visitor accommodation at any premises,

that person is liable to a penalty, to be calculated under subsection (3).

(3) The penalty to which a person is liable under subsection (2) is—

(a) £10 for each day after the end of the initial penalty period, up to and including the 30th day, on which the failure continues and on which the person does not provide or offer to provide visitor accommodation at any premises, and

(b) £1000 for the 31st day on which the failure continues and on which the person does not provide or offer to provide visitor accommodation at any premises.

(4) In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—

(a) a review for which a notice of the conclusions has not yet been issued, or

(b) an appeal that has not yet been finally determined or withdrawn.

Commencement Information

I12 S. 15 not in force at Royal Assent, see s. 67(2)

16 Power to remove a person from the register when no application has been made E+W

(1) WRA may remove a person from the register where that person has not made an application for removal if WRA considers that the person is required under section 14(1) to make such an application.

(2) Before WRA may remove a person from the register under subsection (1), WRA must issue a notice to that person—

(a) specifying the reasons why WRA considers that the person is required to make an application for removal,

(b) informing the person that WRA will remove the person from the register on the date specified in the notice unless—

(i) before that date, the person makes an application for removal that complies with section 14(2), or

(ii) WRA is satisfied that the person is not required to make an application for removal, and

(c) setting out information about rights of review and appeal.

(3) The date specified under subsection (2)(b) must be at least 30 days after the day the notice is issued.

(4) A person removed from the register under this section remains liable to penalties under section 15; but the person is to be treated for the purposes of that section as having made an application for removal from the time the person—

(a) gives notice to WRA setting out the date the person considers to be the date the person ceased to be a VAP, or

(b) makes an application to be registered.

Commencement Information

I13 S. 16 not in force at Royal Assent, see s. 67(2)

Further provision about penalties under this Part E+W

17 Reasonable excuse E+W

(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.

Commencement Information

I14 S. 17 not in force at Royal Assent, see s. 67(2)

18 Powers to reduce, waive or suspend penalties E+W

(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.

Commencement Information

I15 S. 18 not in force at Royal Assent, see s. 67(2)

19 Assessment of penalties E+W

(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.

Commencement Information

I16 S. 19 not in force at Royal Assent, see s. 67(2)

20 Payment of penalties E+W

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)).

Commencement Information

I17 S. 20 not in force at Royal Assent, see s. 67(2)

21 Double jeopardy E+W

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.

Commencement Information

I18 S. 21 not in force at Royal Assent, see s. 67(2)

22 Liability of personal representatives E+W

(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.

Commencement Information

I19 S. 22 not in force at Royal Assent, see s. 67(2)

Reviews and appeals E+W

23 Reviews and appeals E+W

(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.”

Commencement Information

I20 S. 23 not in force at Royal Assent, see s. 67(2)

Supplementary E+W

24 Registration of partnerships and unincorporated bodies E+W

(1) This section applies where a VAP is two or more persons acting in partnership or as an unincorporated body.

(2) Where the VAP is registered in its business name and its membership changes, the persons that are members after the change continue to be registered in that name if at least one of them was a member before the change.

(3) A person that ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until—

(a) the date on which notice of the change in membership is given to WRA under section 9, or

(b) where the register is changed by WRA under section 11 to reflect the change in membership, the date on which WRA makes the change.

(4) Subsection (3) applies for the purposes of any enactment relating to the register under Part 2, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).

Commencement Information

I21 S. 24 not in force at Royal Assent, see s. 67(2)

25 Interpretation of Part E+W

For the purposes of this Part—

(a) an appeal is finally determined when—

(i) it has been determined, and

(ii) there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time);

(b) a notice of the conclusions for a review is a notice issued under section 176(5), (6) or (7) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (carrying out of reviews);

(c) “penalty notice” has the meaning given in section 19(1)(b).‍

Commencement Information

I22 S. 25 not in force at Royal Assent, see s. 67(2)

26 Registration: powers to make further or different provision E+W

(1) The Welsh Ministers may by regulations make provision about the register and registration requirements, including (among other things) provision—

(a) about information that must or must not be included in the register;

(b) requiring or prohibiting the publication of information that is—

(i) contained in the register, and

(ii) of a kind specified in the regulations;

(c) exempting a person from the requirement to give notice under section 9(1) in relation to information of a kind specified in the regulations;

(d) about penalties under this Part, including provision—

(i) changing the amount of a penalty;

(ii) changing how a penalty is calculated;

(iii) about the procedure for assessing penalties;

(e) as to which decisions of WRA are, or are not, subject to review or appeal.

(2) Regulations under this section may amend—

(a) this Act;

(b) the Tax Collection and Management (Wales) Act 2016 (anaw 6),

and references in this section to “specified in the regulations” include a reference to “specified in an amendment made by the regulations”.

Commencement Information

I23 S. 26 not in force at Royal Assent, see s. 67(2)

27 Amendment of the Tax Collection and Management (Wales) Act 2016 etc. E+W

Part 1 of Schedule 2 makes amendments to the Tax Collection and Management (Wales) Act 2016, and to other Acts, related to this Part.

Commencement Information

I24 S. 27 not in force at Royal Assent, see s. 67(2)