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

CHAPTER 2 E+W ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Returns E+W

36 Duty to make levy return in respect of accounting period E+W

(1) A visitor accommodation provider (“VAP”) must make a return to WRA, relating to the levy in respect of each accounting period.

(2) A VAP must make a return in respect of each accounting period regardless of whether any overnight stays in visitor accommodation have taken place in the accommodation‍ the VAP provides during the accounting period to which the return relates.

(3) The return must contain—

(a) an assessment of the amount of levy payable by the VAP in respect of the accounting period, and

(b) either—

(i) a declaration by the VAP that the information contained in the return, and in any document that accompanies the return, is true and complete to the best of the VAP’s knowledge, or

(ii) if the VAP authorises an agent or other third party (see section 52) to complete the return on the VAP’s behalf, a certification by the agent or other third party that the VAP has made a declaration to that effect.

(4) The return must be made on or before the filing date for the return.

(5) The filing date for the return—

(a) in the case of annual returns, is‍ 31 May in the financial year following the financial year to which the return relates;

(b) in the case of quarterly returns, is‍ 60 days after the end of the accounting period to which the return relates.

(6) In this Chapter, a reference to a “visitor accommodation provider” is to a visitor accommodation provider that provides, or offers to provide, visitor accommodation at premises in the area of a principal council that has introduced the levy.

Commencement Information

I1 S. 36 in force at 19.9.2025, see s. 67(1)

37 Annual or quarterly return E+W

(1) A VAP may make an annual return in respect of a financial year (but may choose to make quarterly returns) if—

(a) the VAP expects that the amount of levy the VAP will be liable to pay, in respect of that year, will not exceed £1000, and

(b) the VAP (if the VAP made a return in respect of the preceding financial year, or any part of that year) was not liable to pay an amount of levy exceeding £1000 in respect of the preceding financial year.

(2) A VAP that may not, or that chooses not to, make an annual return in respect of a financial year must make quarterly returns.

(3) The Welsh Ministers may by regulations—

(a) amend subsection (1)(a) and (b) to change the figure specified in those paragraphs;

(b) make provision about information that a VAP may or must provide to WRA if the VAP wishes to make an annual return.

(4) A change to the frequency with which a return is made may take effect only at the start of a financial year.

(5) Subsections (1) and (2) are subject to section 120D of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (prohibition on changing frequency of returns where VAP has a penalty point).

Commencement Information

I2 S. 37 in force at 19.9.2025, see s. 67(1)

38 Meaning of “accounting period”: annual returns E+W

(1) This section applies in relation to a VAP that decides under section 37 to make an annual return in respect of a financial year.

(2) The accounting period is the financial year, subject to subsection (3).

(3) Where the VAP commences leviable operations, the VAP’s first accounting period—

(a) begins on the date the VAP commences leviable operations, and

(b) ends with the end of the financial year during which the accounting period began.

(4) For the purpose of this section and section 39, a‍ VAP commences leviable operations—

(a) on the date‍ the VAP first offers to provide or (if earlier) first provides visitor accommodation in an area where the levy has been introduced (whether or not the VAP provided or offered to provide visitor accommodation in that area, or elsewhere, before that date), or

(b) where‍ the VAP previously provided or offered to provide visitor accommodation in an area where the levy has been introduced and then ceased to do so, on the date‍ the VAP recommences offering to provide or (if earlier) providing visitor accommodation in an area where the levy has been introduced.‍

Commencement Information

I3 S. 38 in force at 19.9.2025, see s. 67(1)

39 Meaning of “accounting period”: quarterly returns E+W

(1) This section applies in relation to a VAP that decides or is required under section 37 to make quarterly returns.

(2) The accounting period is a calendar quarter, subject to subsection (3).

(3) Where the VAP commences leviable operations, the VAP’s first accounting period—

(a) begins on the date the VAP commences leviable operations, and

(b) ends with the end of the calendar quarter during which the accounting period began.

(4) In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.

Commencement Information

I4 S. 39 in force at 19.9.2025, see s. 67(1)

Payment E+W

40 Payment of the levy E+W

(1) A VAP that makes a return must pay to WRA the amount of levy set out in the return in accordance with section 36(3)(a).

(2) Any levy payable in connection with a return must be paid to WRA on or before the filing date for the return (see section 36(5)).

(3) See the following provisions of the Tax Collection and Management (Wales) Act 2016 (anaw 6) for provision about the payment of amounts of the levy in other circumstances—

• section 42(4A) (amount payable as a result of a correction made to a return by WRA);

• section 45(4) (amount payable as a result of an amendment made to a return during an enquiry);

• section 50(4) (amount payable as a result of an amendment made to a return on the completion of an enquiry);

• section 52(5) (amount payable in accordance with a WRA determination);

• section 61(2) (amount payable in accordance with a WRA assessment).

Commencement Information

I5 S. 40 in force at 19.9.2025, see s. 67(1)

Persons that have ceased to be visitor accommodation providers E+W

41 Persons that have ceased to be a VAP: duties under this Chapter E+W

(1) A person that—

(a) has ceased to be a VAP, and

(b) immediately before ceasing to be a VAP was subject to a duty under this Chapter,

must comply with that duty.

(2) For as long as a person mentioned in subsection (1) remains subject to the duty in question, this Chapter, section 52 and Chapter 1 of Part 4 apply in relation to that person as if that person were a VAP.

(3) Where a person mentioned in subsection (1) subsequently becomes a VAP, subsections (1) and (2) cease to apply in relation to that person; but the person remains subject to a duty—

(a) the person was subject to by virtue of subsection (1), and

(b) that the person has not yet complied with.

Commencement Information

I6 S. 41 in force at 19.9.2025, see s. 67(1)

Collection and management of the levy by WRA E+W

42 Collection and management of the levy by WRA E+W

Part 2 of Schedule 2 amends the Tax Collection and Management (Wales) Act 2016 to make—

(a) provision about WRA’s functions in relation to the levy, and

(b) other miscellaneous amendments to that Act.

Commencement Information

I7 S. 42 in force at 19.9.2025, see s. 67(1)