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

CHAPTER 4 E+W INTRODUCING, CHANGING OR ABOLISHING THE LEVY

47 Consultation before introducing, changing or abolishing the levy E+W

(1) This section and section 48 set out the steps a principal council must take before introducing, changing or abolishing the levy in its area.

(2) References in this Chapter to changing the levy are (where the Welsh Ministers have made regulations under section 34 enabling principal councils to add an additional amount to the levy) to—

(a) adding an additional amount to the levy;

(b) changing an additional amount that has been added to the levy;

(c) removing an additional amount that has been added to the levy.

(3) A principal council may not take any steps under this section to change the levy in its area until the end of the period of 12 months starting with the date on which the levy came into effect in its area.

(4) The principal council must—

(a) notify WRA of its proposal to introduce, change or abolish the levy (as the case may be),

(b) publish a report setting out its proposal, including—

(i) where it proposes to introduce the levy, the matters set out in subsection (5);

(ii) where it proposes to change the levy, an estimate of the proceeds of the levy in respect of the first full financial year after the levy is changed, and information on how the principal council intends to use those proceeds and on how that use will be for the purposes of destination management and improvement in the council’s area;

(iii) where it proposes to abolish the levy, a statement setting out the anticipated effect of the abolition of the levy on the council’s revenue in respect of the first full financial year after the levy is abolished,

(c) send that report to WRA, and

(d) consult the mandatory consultees, and such other persons as it considers appropriate, on its proposal.

(5) The matters referred to in subsection (4)(b)(i) are—

(a) an estimate of the proceeds of the levy in respect of the first full financial year after the levy is introduced and an estimate of the costs the principal council is likely to incur in connection with the proposal,

(b) information on how the principal council intends to use those proceeds and on how that use will be for the purposes of destination management and improvement in the council’s area, and

(c) the principal council’s proposals for membership of the levy partnership forum to be established by the counci‍l, specifying the persons the council intends to invite to be members of the forum.

(6) For the purposes of subsection (4)(d), the “mandatory consultees” are—

(a) local people,

(b) the council for a community in the principal council’s area,

(c) the public services board (within the meaning of Part 4 of the Well-being of Future Generations (Wales) Act 2015 (anaw 2)) for the principal council’s area,

(d) the principal council for an area that is contiguous with the area of the consulting council,

(e) the National Park authority for a National Park any part of which is in the principal council’s area,

(f) a corporate joint committee that includes as a member at least one senior executive member of the principal council,

(g) organisations that—

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

(ii) promote or facilitate tourism in the council’s area,

(h) where the proposal is to introduce the levy, every person specified in the report by virtue of subsection (5)(c) that is not otherwise a mandatory consultee, and

(i) where the proposal is to change or abolish the levy, every member of the levy partnership forum established by the counci‍l that is not otherwise a mandatory consultee.

(7) The principal council must consider its proposal having regard to any representations received by it during the consultation under subsection (4)(d).

(8) The principal council must then—

(a) notify WRA as to whether the council intends to proceed with its proposal,

(b) publish a report (a “final report”) that complies with subsection (9), and

(c) send that report to WRA.

(9) The final report must—

(a) set out—

(i) whether the principal council intends to proceed with its proposal, and

(ii) if the council intends to proceed with its proposal, the details of the proposal (including an explanation of any changes made to the proposal as set out in the report published under subsection (4)(b)), and

(b) summarise the representations it received during the consultation.

(10) In this section—

• “corporate joint committee” (“cyd-bwyllgor corfforedig”) means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1);

• “destination management and improvement” (“rheoli a gwella cyrchfannau”) is to be interpreted in accordance with section 44;

• “senior executive member” (“prif aelod gweithrediaeth”) has the same meaning as in section 77(4) of the Local Government and Elections (Wales) Act 2021.

(11) Steps taken by a principal council before this section comes into force (including any steps relating to sending a notice or report to WRA) may satisfy the requirements of this section (and section 66(3) (publication requirements)).

Commencement Information

I1 S. 47 in force at 19.9.2025, see s. 67(1)

48 Introduction of the levy and changes to or abolition of the levy E+W

(1) This section applies where a principal council—

(a) has complied with section 47, and

(b) has decided to introduce, abolish or change the levy.

(2) The principal council must publish a notice setting out—

(a) which of the steps specified in subsection (1)(b) it is going to take and (other than where the levy is to be abolished) what the rates of the levy will be,

(b) the date on which the levy will (as the case may be)—

(i) come into effect in its area;

(ii) cease to have effect in its area;

(iii) change, and

(c) any other information the council considers appropriate.

(3) A date specified in a notice under subsection (2) as the date on which the levy will come into effect or on which it will cease to have effect in a principal council’s area—

(a) must not be before—

(i) the end of the period of 12 months starting with the day on which the notice was published, or

(ii) the end of such period of less than 12 months starting with that day, as may be agreed by the principal council and WRA, and

(b) must be either 1 April or 1 October.

(4) A date specified in a notice under subsection (2) as the date on which the levy in a principal council’s area will change—

(a) must not be before the end of the period of 6 months starting with the day on which the notice was published, and

(b) must be either 1 April or 1 October.

(5) The introduction or abolition of, or the change to, the levy (as the case may be) comes into effect on the date specified in the notice published under subsection (2).

(6) The requirement in subsection (2) to publish a notice is a requirement to publish the notice on the principal council’s website, and in such other manner as the council considers appropriate.

Commencement Information

I2 S. 48 in force at 19.9.2025, see s. 67(1)

49 Overnight stays that are unaffected by the introduction of, or changes to, the levy E+W

(1) Subsection (2) applies where the levy has come into effect in a principal council’s area.

(2) For the purposes of this Part, an overnight stay in visitor accommodation does not take place if the relevant contract was made before the date that is six months after the date on which the principal council decided to introduce the levy.

(3) But if a relevant contract that falls within subsection (2) is varied on or after the date that is six months after the date on which the principal council decided to introduce the levy, an overnight stay in visitor accommodation takes place in relation to—

(a) a person that, as a result of the variation, is entitled to reside overnight in visitor accommodation;

(b) a night on which, as a result of the variation, a person (whether or not that person is within paragraph (a)) is entitled to reside overnight in visitor accommodation.

(4) Subsection (5) applies where a change to the levy has come into effect in a principal council’s area.

(5) The change to the levy does not apply in relation to an overnight stay in visitor accommodation if the relevant contract was made before the date the principal council decided to change the levy.

(6) In this section, “the relevant contract” is the contract—

(a) under which an overnight stay in visitor accommodation takes place, or would (but for this section) take place,

(b) under which one or more people are entitled to reside in that accommodation, and

(c) to which the visitor accommodation provider is a party.

(7) For the purposes of this section, the date a principal council decides to introduce‍ or change the levy is the date it publishes a notice under section 48(2).

Commencement Information

I3 S. 49 in force at 19.9.2025, see s. 67(1)

50 Interpretation of Chapter E+W

In this Chapter—

(a) “local people”, in relation to a principal council, means people who live, work or study in the principal council’s area;

(b) “proceeds of the levy” has the meaning given in section 43;

(c) references to changing the levy have the meaning given in section 47.

Commencement Information

I4 S. 50 in force at 19.9.2025, see s. 67(1)