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

CHAPTER 5 MISCELLANEOUS PROVISION RELATING TO THE LEVY

51 Visitor accommodation at premises within the area of more than one principal council

Where the premises at which visitor accommodation is provided are not wholly within the area of one principal council, the premises are to be treated for the purposes of this Part as being in the area in which the greater or greatest part of the premises is situated.

52 Arrangements with third party to collect the levy etc. on behalf of provider

(1) A visitor accommodation provider may make arrangements for one or more persons, on behalf of the provider, to—

(a) collect sums equivalent to the amount of the levy in respect of overnight stays in visitor accommodation;

(b) make returns, or pay the levy, to WRA;

(c) issue repayments of sums collected by virtue of paragraph (a).

(2) The making of an arrangement under subsection (1) does not affect a visitor accommodation provider’s obligations under or by virtue of—

(a) this Act, or

(b) the Tax Collection and Management (Wales) Act 2016 (anaw 6) (in so far as it applies in relation to the levy).

53 Welsh Ministers’ power to impose advertising and billing etc. requirements

(1) The Welsh Ministers may by regulations impose requirements on visitor accommodation providers that provide or offer to provide visitor accommodation at premises in an area where a principal council has introduced or decided to introduce the levy, relating to—

(a) the inclusion of information about the amount of levy payable on an overnight stay in visitor accommodation in an invoice, receipt or other document provided in connection with that stay;

(b) when and how information relating to the existence, nature, and amount of the levy is to be provided.

(2) Regulations under subsection (1)(b) may (among other things) require that—

(a) an indication (wherever, whenever or however given) of the amount payable for an overnight stay in visitor accommodation includes information about the amount of levy payable in respect of the stay;

(b) promotional and marketing material and other information made available in relation to visitor accommodation includes information about the amount of levy payable in respect of overnight stays in the accommodation;

(c) information about the amount of levy payable in respect of overnight stays in visitor accommodation be displayed in visitor accommodation.

(3) Regulations under subsection (1) may—

(a) confer a power to impose a civil sanction on a person that has not complied with a requirement imposed by the regulations, whether or not the person imposing the civil sanction is a regulator for the purposes of Part 3 of the Regulatory Enforcement and Sanctions Act 2008 (c. 13), and

(b) make provision for appeals against civil sanctions imposed by virtue of paragraph (a).

(4) In subsection (3) “civil sanction” means a sanction of a kind for which provision may be made under Part 3 of the Regulatory Enforcement and Sanctions Act 2008 (fixed monetary penalties, discretionary requirements, stop notices and enforcement undertakings).

(5) For the purposes of this section, a principal council has decided to introduce the levy if it has published a notice under section 48 stating that it is going to introduce the levy.

54 Exercise by a principal council of its functions under this Part etc.‍

(1) Section 101 of the Local Government Act 1972 (c. 70) (arrangements for discharge of functions by local authorities) does not apply to the functions of a principal council under this Part (and section 61(2)).

(2) The Welsh Ministers may by regulations amend this section for the purpose of disapplying (or reapplying) subsection (1) in relation to a function of a principal council under this Part (and section 61(2)).‍

(3) In the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007 (S.I. 2007/399), in Schedule 1 (functions not to be the responsibility of an executive), in the table in Part I (miscellaneous functions), after paragraph 19 insert—

“20. Functions relating to a visitor levy

Part 3 and section 61(2) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)”.