PART 3VISITOR LEVY
CHAPTER 1APPLICATION, OPERATION AND RATES OF LEVY
Principal council’s power to introduce visitor levy in its area
28Power of principal council to introduce levy on overnight stays in visitor accommodation
(1)
A principal council may (in accordance with Chapter 4) introduce a levy on overnight stays in visitor accommodation in its area.
(2)
A levy that is payable by virtue of this Part is to be known as a “visitor levy” (and is referred to in this Act as “the levy”).
(3)
References in this Chapter to “visitor accommodation” (except in section 33(3)) are to visitor accommodation provided at premises in the area of a principal council that has introduced the levy.
(4)
The levy is to be collected and managed on behalf of a principal council by the Welsh Revenue Authority, in accordance with this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6).
Application and operation of the levy
29Overnight stays in visitor accommodation
(1)
For the purposes of this Part, an overnight stay in visitor accommodation takes place if—
(a)
one or more people are entitled, under a contract, to reside for one or more nights in or at visitor accommodation at premises in the area of a principal council that has introduced the levy,
(b)
the accommodation is provided to those people in the course of trade or business carried on by the visitor accommodation provider,
(c)
the accommodation is not the sole or main residence of any of those people, and
(d)
any of those people enters the accommodation in pursuance of the contract.
(2)
But an overnight stay in visitor accommodation does not take place if—
(a)
the contract entitles one or more particular individuals to reside in or at the visitor accommodation (whether or not with any other person), and every particular individual is entitled under the contract to reside there—
(i)
for more than 31 nights (whether or not those nights are consecutive), and
(ii)
on every night on which the contract grants an entitlement to reside at that accommodation;
(b)
the accommodation—
(i)
is arranged by or provided on behalf of a principal council (as a local housing authority) under Part 2 of the Housing (Wales) Act 2014 (anaw 7) (homelessness);
(ii)
is provided under section 4 (accommodation) or Part 6 (support for asylum-seekers, etc.) of the Immigration and Asylum Act 1999 (c. 33);
(iii)
is provided on behalf of the Secretary of State in connection with a requirement imposed under section 3(6) (general provisions) of the Bail Act 1976 (c. 63);
(iv)
is provided under Part 1 (arrangements for the provision of probation services) of the Offender Management Act 2007 (c. 21) for the probation purposes (within the meaning of section 1 of that Act);
(v)
relates to facilities provided under paragraph 9 of Schedule 10 (immigration bail) to the Immigration Act 2016 (c. 19) for the accommodation of a person at an address specified in an immigration bail condition.
(3)
In this section, “contract” does not include a contract of service, contract of apprenticeship, or a contract for services under which a person entitled to reside in or at the visitor accommodation provides services to the visitor accommodation provider.
(4)
The visitor accommodation provider, in respect of an overnight stay in visitor accommodation, is the visitor accommodation provider that—
(a)
provides the accommodation in or at which the stay takes place, and
(b)
is an occupier of the premises at which that accommodation is provided.
(5)
The Welsh Ministers may by regulations amend this section for the purposes of adding, removing or changing descriptions of circumstances in which an overnight stay in visitor accommodation does or does not take place.
(6)
The Welsh Ministers may by regulations make provision about ways in which it may be proved that an overnight stay in visitor accommodation did not take place because the accommodation falls within subsection (2)(b), including provision about—
(a)
documents or other information that can be relied on to prove that an overnight stay in visitor accommodation did not take place;
(b)
the making of arrangements for and relating to the issuing of vouchers that can be used to prove that an overnight stay in visitor accommodation did not take place.
30Liability to pay the levy
(1)
The person liable to pay the levy on an overnight stay in visitor accommodation is the visitor accommodation provider.
(2)
Liability to pay the levy on an overnight stay in visitor accommodation arises when (the overnight stay having taken place) the entitlement under the contract to reside in or at the accommodation ceases.
31Calculating the amount of levy that is payable
(1)
The amount of levy payable in respect of an overnight stay in visitor accommodation is calculated by—
(a)
determining the total number of leviable nights (see subsections (2) to (4)), then
(b)
multiplying the total number of leviable nights by the levy rate that applies in relation to the accommodation (see subsection (5) and section 33).
(2)
Where only one person was entitled under the contract to reside overnight in or at the accommodation, the total number of leviable nights is the number of nights that person was so entitled.
(3)
Where more than one person was entitled under the contract to reside in or at the accommodation, the total number of leviable nights is determined by—
(a)
calculating the number of nights each person was entitled under the contract to reside overnight in or at the accommodation, and
(b)
adding together the numbers calculated under paragraph (a).
(4)
Where the lower rate of the levy applies in relation to the accommodation, the references in subsections (2) and (3) to “person” do not include a person who was aged under 18 at the start of the first night that person was entitled under the contract to reside overnight in or at the accommodation.
(5)
Where, under the contract, at least one person was entitled to reside in or at visitor accommodation to which the higher rate applies and at least one person was entitled to reside overnight in or at visitor accommodation to which the lower rate applies (see section 33), the amount of levy payable is calculated by—
(a)
carrying out the calculation under subsection (1) in respect of the accommodation in relation to which the higher rate applies, and
(b)
carrying out that calculation in respect of the accommodation in relation to which the lower rate applies,
and adding together the amounts resulting from both calculations.
(6)
The Welsh Ministers may by regulations amend this section for the purpose of making additional or different provision about people who are not to be included in a calculation of the amount of levy payable in respect of an overnight stay in visitor accommodation; and regulations under this subsection may make provision that applies in relation to either or both of—
(a)
overnight stays in visitor accommodation in relation to which the lower rate of the levy applies;
(b)
overnight stays in visitor accommodation in relation to which the higher rate of the levy applies.
Levy rates
32Rates of the levy
(1)
The rates of the levy are as follows—
(a)
the lower rate is £0.75, and
(b)
the higher rate is £1.30,
but this is subject to any additional amount that may be added by a principal council (see section 34).
(2)
The Welsh Ministers may by regulations amend subsection (1)(a) or (b) to set the amount of either or both of—
(a)
the lower rate of the levy;
(b)
the higher rate of the levy.
33Determining which rate applies
(1)
The lower rate of the levy applies in relation to an overnight stay in visitor accommodation that is—
(a)
a pitch or area provided for camping, or
(b)
a dormitory or other room or area normally provided on the basis that it may be shared with other people residing in that dormitory or other room or area under a different contract.
(2)
The higher rate of the levy applies in relation to an overnight stay in all other visitor accommodation.
(3)
The Welsh Ministers may by regulations amend subsection (1) or (2) to—
(a)
add a type of visitor accommodation or accommodation of a particular description;
(b)
vary a description of visitor accommodation or of a type of visitor accommodation;
(c)
remove a type of visitor accommodation or accommodation of a particular description.
34Adding an additional amount to a levy rate
(1)
The Welsh Ministers may by regulations provide that principal councils may (in accordance with Chapter 4) add an amount specified in the regulations to either or both of—
(a)
the lower rate of the levy payable in the council’s area;
(b)
the higher rate of the levy payable in the council’s area.
(2)
An amount specified under subsection (1) may be expressed as a percentage of the levy rate in question.
(3)
Regulations under subsection (1) may, in particular, make provision—
(a)
about whether, and the extent to which, a principal council may add an amount to a levy rate that is less than the amount specified in the regulations;
(b)
enabling a principal council—
(i)
to add an amount to the levy only in relation to a part or parts of its area;
(ii)
to add different amounts to the levy (that are less than the amounts specified in the regulations) in relation to different parts of its area;
(c)
specifying periods of time, or enabling a principal council to specify periods of time, during which—
(i)
the additional amounts do not apply;
(ii)
an additional amount that is less than the amount specified in the regulations applies.
(4)
Before making regulations under subsection (1), the Welsh Ministers must consult—
(a)
every principal council;
(b)
every National Park authority for a National Park in Wales;
(c)
organisations that—
(i)
represent businesses that work in tourism, or are engaged in activities related to tourism, in Wales;
(ii)
promote or facilitate tourism in Wales;
(d)
such other persons as they consider appropriate.
Repayment of amount equivalent to the levy
35Application for repayment of amount equivalent to the levy
(1)
In this section, “levy repayment” means a payment to a person by the Welsh Revenue Authority (“WRA”), under subsection (5) or (6), of a sum equivalent to all or part of the amount of levy payable in respect of an overnight stay in visitor accommodation that has taken place.
(2)
WRA may make a levy repayment in respect of an overnight stay only if—
(a)
an application for a levy repayment is made to WRA—
(i)
by a person that, under a contract, provided consideration in respect of the overnight stay, and
(ii)
before the end of the period of 90 days beginning with the last day a person was entitled under the contract to reside in or at the visitor accommodation, and
(b)
WRA considers that subsection (3) or (4) applies in relation to the contract.
(3)
This subsection applies in relation to a contract if a person stayed overnight in or at the visitor accommodation under the contract because that person—
(a)
was unable to reside in their sole or main residence due to a risk to their health, safety or welfare, or
(b)
was, at the time of the stay, otherwise homeless (within the meaning of section 55 of the Housing (Wales) Act 2014 (anaw 7)).
(4)
This subsection applies in relation to a contract if—
(a)
a person (“P”)—
(i)
stayed overnight in or at the visitor accommodation under the contract,
(ii)
during the stay, accompanied a person in receipt of a disability benefit (“A”) and provided care, support or assistance to A, and
(iii)
the visitor accommodation was at the same premises as the visitor accommodation that A stayed in or at (whether or not P stayed in or at the accommodation under the same contract as A), and
(b)
subsection (3) does not apply in relation to the contract.
(5)
Where WRA considers that an application has been made as described in subsection (2)(a) and that subsection (3) applies to the contract, WRA must either—
(a)
pay to the applicant an amount equivalent to the amount of levy payable in respect of the stay, or
(b)
where WRA considers that payment should not be made in relation to—
(i)
every person who stayed overnight in or at the visitor accommodation under the contract;
(ii)
every night on which one or more people stayed overnight in or at the visitor accommodation under the contract,
pay to the applicant an amount equivalent to the amount of levy payable in relation to each person and each night in respect of which WRA considers payment should be made.
(6)
Where WRA considers that an application has been made as described in subsection (2)(a) and that subsection (4) applies to the contract, WRA must either—
(a)
pay to the applicant an amount equivalent to the amount of levy payable in relation to P’s stay, or
(b)
where WRA considers that payment should not be made in relation to every night on which P stayed overnight in or at the visitor accommodation under the contract, pay to the applicant an amount equivalent to the amount of levy payable in relation to the night or nights—
(i)
on which P stayed overnight, and
(ii)
in respect of which WRA considers payment should be made.
(7)
In subsection (4)(a)(ii), “disability benefit” means—
(a)
a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 (c. 4) or section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
(b)
a personal independence payment under the Welfare Reform Act 2012 (c. 5) or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1));
(c)
an attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992 or section 64 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(d)
a constant attendance allowance under section 104 of the Social Security Contributions and Benefits Act 1992 or section 104 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(e)
an adult disability payment under the Disability Assistance for Working Age People (Scotland) Regulations 2022 (S.S.I. 2022/54) or the Disability Assistance for Working Age People (Transitional Provisions and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/217);
(f)
a child disability payment under the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174);
(g)
an armed forces independence payment under article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
(h)
a constant attendance allowance under—
(i)
article 14 or 43 of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686);
(ii)
article 8 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606);
(i)
a mobility supplement under—
(i)
article 25A or 48A of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686);
(ii)
article 20 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606).
(8)
The Welsh Ministers may by regulations amend this section for the purposes of—
(a)
adding, removing or changing descriptions of circumstances in which WRA may or must make a levy repayment;
(b)
amending the definition of “disability benefit”.
CHAPTER 2ACCOUNTING FOR, AND PAYMENT OF, THE LEVY
Returns
36Duty to make levy return in respect of accounting period
(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.
37Annual or quarterly return
(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).
38Meaning of “accounting period”: annual returns
(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.
39Meaning of “accounting period”: quarterly returns
(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.
Payment
40Payment of the levy
(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).
Persons that have ceased to be visitor accommodation providers
41Persons that have ceased to be a VAP: duties under this Chapter
(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.
Collection and management of the levy by WRA
42Collection and management of the levy by WRA
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.
CHAPTER 3USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS
43Principal council account for proceeds of the levy
(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).
44Use of proceeds of the levy for destination management and improvement
(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).
45Report on use of proceeds of the levy
(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.
46Levy partnership forums
(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.
CHAPTER 4INTRODUCING, CHANGING OR ABOLISHING THE LEVY
47Consultation before introducing, changing or abolishing the levy
(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)).
48Introduction of the levy and changes to or abolition of the levy
(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.
49Overnight stays that are unaffected by the introduction of, or changes to, the levy
(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).
50Interpretation of Chapter
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.
CHAPTER 5MISCELLANEOUS PROVISION RELATING TO THE LEVY
51Visitor 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.
52Arrangements 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).
53Welsh 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.
54Exercise 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)
“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)”.