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

CHAPTER 3 E+W USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS

43 Principal council account for proceeds of the levy E+W

(1) A principal council that has introduced the levy must maintain a separate account for the proceeds of the levy.

(2) In this Chapter, “proceeds of the levy” means the amount paid to a principal council by WRA under section 24A of the Tax Collection and Management (Wales) Act 2016 (payments of net proceeds of visitor levy to principal councils).

Commencement Information

I1 S. 43 in force at 19.9.2025, see s. 67(1)

44 Use of proceeds of the levy for destination management and improvement E+W

(1) A principal council must use the proceeds of the levy for the purposes of destination management and improvement in its area.

(2) For the purposes of this Chapter, destination management and improvement includes—

(a) mitigating the impact of visitors;

(b) maintaining and promoting use of the Welsh language;

(c) promoting and supporting the sustainable economic growth of tourism and other kinds of travel;

(d) providing, maintaining and improving infrastructure, facilities and services for use by visitors (whether or not they are also for use by local people).

Commencement Information

I2 S. 44 in force at 19.9.2025, see s. 67(1)

45 Report on use of proceeds of the levy E+W

(1) A principal council must publish a report, in respect of each financial year in which the‍ council has received proceeds of the levy, on the use of those proceeds.

(2) The report must include information about—

(a) how much the proceeds of the levy were in the financial year in question, and the amount of any deductions from the proceeds of the levy by WRA under section 24A(3) and (4) of the Tax Collection and Management (Wales) Act 2016, and

(b) how the proceeds of the levy for the financial year in question have been or will be used by the council, and how that use is for the purposes of destination management and improvement in the council’s area.

(3) Before publishing the report, the principal council must—

(a) send a draft of the report to the members of the levy partnership forum established by the principal council under section 46(1), and

(b) consult those persons on the draft.

(4) The principal council must publish the report—

(a) as soon as reasonably practicable after 30 June in the financial year following the financial year to which the report relates, and

(b) in any event no later than the end of the financial year following the financial year to which the report relates.

(5) The Welsh Ministers may by regulations amend this section—

(a) to make provision about the content of a report under this section;

(b) to change—

(i) the number of reports that must be published in respect of a financial year;

(ii) the frequency of publication of reports;

(iii) the date by which a report must be published.

Commencement Information

I3 S. 45 in force at 19.9.2025, see s. 67(1)

46 Levy partnership forums E+W

(1) A principal council that has introduced the visitor levy in its area must establish a forum (a “levy partnership forum”) for discussion of issues relating to the visitor levy in the council’s area, with a view to providing the council with, in particular—

(a) information and advice on how the proceeds of the levy may be used for the purposes of destination management and improvement in the council’s area;

(b) information and advice on a proposal by the council (where the Welsh Ministers have made regulations under section 34 enabling principal councils to add an additional amount to the levy) to—

(i) add an additional amount to the levy,

(ii) change an additional amount that has been added to the levy, or

(iii) remove an additional amount that has been added to the levy,

whether before or after the council publishes a report under section 47(4)(b).

(2) The principal council must, in the exercise of any functions under this Part, have regard to any information or advice provided in the forum on the matters specified in subsection (1)(a) and (b).

(3) The principal council must—

(a) take reasonable steps to ensure that it has established the levy partnership forum no later than three months after the date on which the levy comes into effect in the council’s area,

(b) make arrangements for the forum to meet at least once in each financial year in which the levy has effect in the council’s area, and

(c) facilitate meetings of the forum and take reasonable steps to ensure that the forum is able to effectively discuss issues, and provide information and advice, as described in subsection (1).

(4) The principal council—

(a) must take reasonable steps to ensure that the levy partnership forum includes persons who are representatives of—

(i) organisations that represent businesses that work in tourism, or are engaged in activities related to tourism, in the principal council’s area;

(ii) organisations that promote or facilitate tourism in the council’s area;

(b) may include in the forum any other persons, that have an interest in tourism or visitor accommodation in the council’s area, that the council considers appropriate.

(5) The principal council must, in exercising its functions under subsection (3), take reasonable steps to ensure that the forum membership is representative of a range of views concerning tourism and visitor accommodation in the council’s area.

Commencement Information

I4 S. 46 in force at 19.9.2025, see s. 67(1)