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

CHAPTER 1 E+W SPECIAL CASES

Relevant business E+W

55 Meaning of “relevant business” in this Chapter E+W

In this Chapter, “relevant business” means a business, or a part of a business, in the course of which a person—

(a) provides, or offers to provide, visitor accommodation at premises in Wales, and

(b) is an occupier of the premises at which the visitor accommodation is provided.

Commencement Information

I1 S. 55 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

Partnerships and unincorporated bodies E+W

56 Duties and liabilities of partnerships and unincorporated bodies E+W

(1) Where anything‍ required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.

(2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.

(3) Where anything‍ required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.

(4) But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.‍

(5) A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.

(6) But where—

(a) persons carry on a relevant business in partnership or as an unincorporated body, and

(b) a person is a member of the partnership or body for only part of an accounting period,

the person’s personal liability for levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.

(7) In this section, “relevant amount” means—

(a) a penalty under Part 2;

(b) an amount of levy;

(c) a penalty under an enactment relating to the levy;

(d) interest on an amount within paragraph (b) or (c).

Commencement Information

I2 S. 56 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

57 Power to make further provision about partnerships and unincorporated bodies E+W

The Welsh Ministers may by regulations add to, repeal or revoke or otherwise amend any provision made by an enactment relating to the register under Part 2 or the levy (including this Act) about cases where persons carry on business in partnership or as an unincorporated body.

Commencement Information

I3 S. 57 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

Change in persons that provide visitor accommodation E+W

58 Death, incapacity and insolvency E+W

(1) This section applies where a person (“A”) carries on a relevant business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.

(2) A must give WRA notice of—

(a) the fact that A is carrying on the relevant business, and

(b) the nature and date of the event that has led to A carrying it on.

(3) The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the relevant business.

(4) WRA may treat A as if A were B for the purposes of the register under Part 2 or the levy, with effect from the time when A began to carry on the relevant business; and WRA may do so whether or not A has given notice under subsection (2).

(5) WRA must issue a notice to A, and if appropriate, to B, of a decision to treat A as B.

(6) If—

(a) B ceases to be incapacitated or subject to an insolvency procedure, or

(b) A ceases to carry on the relevant business of B,

A must give WRA notice of the cessation and the date on which it occurred.

(7) The notice must be given before the end of the period of 30 days beginning with that date.

(8) WRA must cease to treat A as B if WRA is satisfied that either of the conditions in subsection (6) is met (whether or not A has given notice under that subsection).

(9) WRA must issue a notice to A and if appropriate, to B, of a decision to cease to treat A as B.

(10) For the purposes of this section, a person becomes subject to an insolvency procedure if—

(a) the person is made bankrupt;

(b) a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);

(c) the person enters administration or goes into liquidation or receivership;

(d) any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.

Commencement Information

I4 S. 58 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

59 Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist E+W

(1) The Welsh Ministers may by regulations add to, repeal or revoke or otherwise amend any provision made by an enactment relating to the register under Part 2 or the levy (including this Act) about cases where a person who has carried on a relevant business dies, becomes incapacitated or becomes subject to an insolvency procedure or otherwise ceases to exist.

(2) Regulations under subsection (1) may (among other things) make provision—

(a) about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure, or otherwise ceases to exist;

(b) about duties, liabilities and entitlements relating to the register under Part 2 or the levy where a person has died, become incapacitated or become subject to an insolvency procedure, or has otherwise ceased to exist;

(c) that applies whether or not anyone else carries on a person’s relevant business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure, or otherwise ceases to exist;

(d) about the removal of a person from the register under Part 2;

(e) for—

(i) penalties in respect of failures to comply with the regulations, or with requirements imposed on persons other than WRA by section 58;

(ii) either or both of reviews and appeals.

Commencement Information

I5 S. 59 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)

60 Power to make provision about transfers of businesses as going concerns E+W

(1) The Welsh Ministers may by regulations make provision for securing continuity in the application of any enactment relating to the register under Part 2 or the levy where a relevant business is transferred from one person to another as a going concern.

(2) Regulations under subsection (1) may (among other things) make provision—

(a) requiring WRA to be notified of the transfer;

(b) for any liability or duty of the transferor relating to the register under Part 2 or the levy to become a liability or duty of the transferee;

(c) for any entitlement of the transferor to the discharge or repayment of an amount of levy, whether arising before or after the transfer, to become an entitlement of the transferee;

(d) for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the register under Part 2 or the levy as having been done by or in relation to the transferee;

(e) about duties to keep and preserve records.

(3) The regulations may make provision that applies subject to conditions, and may in particular—

(a) provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;

(b) make provision about the making and determination of applications for approval.

(4) The regulations may make provision for—

(a) penalties in respect of failures to comply with the regulations;

(b) either or both of reviews and appeals.

(5) The regulations may amend or apply (with or without modifications) any enactment relating to the register under Part 2 or the levy (including this Act).

Commencement Information

I6 S. 60 in force at 19.9.2025 for specified purposes, see s. 67(1)(2)