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

PART 4 MISCELLANEOUS AND GENERAL PROVISION

CHAPTER 1 SPECIAL CASES

Relevant business

55 Meaning of “relevant business” in this Chapter

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.

Partnerships and unincorporated bodies

56 Duties and liabilities of partnerships and unincorporated bodies

(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).

57 Power to make further provision about partnerships and unincorporated bodies

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.

Change in persons that provide visitor accommodation

58 Death, incapacity and insolvency

(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.

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

(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.

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

(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).

CHAPTER 2 MISCELLANEOUS

61 Guidance issued by the Welsh Ministers

(1) The Welsh Ministers may issue guidance on this Act and any regulations made under this Act, but before issuing any such guidance the Welsh Ministers must consult such persons as they consider appropriate.

(2) A principal council must, in the exercise of functions under Part 3 (including when considering whether to exercise a function under that Part), have regard to guidance issued by the Welsh Ministers under this section.

62 Power to extend Act to berths and moorings

The Welsh Ministers may by regulations amend this Act, and the Tax Collection and Management (Wales) Act 2016 (anaw 6), so that either or both of Parts 2 and 3 of this Act apply or are replicated, with or without modifications, in respect of berths and moorings provided for vessels.

63 Review of operation and effect of Act

(1) The Welsh Ministers must—

(a) carry out a review of the operation and effect of this Act, and

(b) publish, in such manner as they consider appropriate, a report of the review.

(2) The review under subsection (1) must be completed before the end of the period of 5 years beginning with the day on which Part 2 of this Act comes fully into force.

(3) The Welsh Ministers must also—

(a) carry out subsequent reviews of the operation and effect of this Act, and

(b) publish, in such manner as they consider appropriate, a report of each subsequent review.

(4) The first review under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the report of the review under subsection (1) was published.

(5) Subsequent reviews under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the previous report was published.

(6) The Welsh Ministers may direct WRA to assist in carrying out a review under this section; and WRA must comply with a direction under this subsection.

CHAPTER 3 GENERAL

64 Power to make consequential, transitional etc. provision

(1) The Welsh Ministers may by regulations—

(a) make provision that is incidental or supplementary to, or consequential on, any provision of this Act;

(b) make transitional or saving provision in connection with any provision of this Act.

(2) Regulations under subsection (1) may amend, modify, repeal or revoke any enactment (whenever enacted or made, and including any provision of this Act).

65 Regulations under this Act

(1) A power to make regulations under this Act is exercisable by statutory instrument.

(2) A power to make regulations under this Act includes power—

(a) to make different provision for different purposes or different areas;

(b) to make incidental, supplementary, consequential, transitional or saving provision.

(3) The provision that may be made by virtue of subsection (2)(b) includes provision that amends, modifies, repeals or revokes any enactment (whenever enacted or made, and including any provision of this Act).

(4) A statutory instrument containing any of the following may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru—

(a) regulations under section 2(5);

(b) regulations under section 5(2);

(c) regulations under section 26(1);

(d) regulations under section 29(5);

(e) regulations under section 29(6);

(f) regulations under section 31(6);

(g) regulations under section 32(2);

(h) regulations under section 33(3);

(i) regulations under section 34(1);

(j) regulations under section 35(8);

(k) regulations under section 37(3);

(l) regulations under section 45(5);

(m) regulations under section 53(1);

(n) regulations under section 54(2);

(o) regulations under section 57;

(p) regulations under section 59(1);

(q) regulations under section 60(1);

(r) regulations under section 62;

(s) regulations under section 64(1), where the regulations amend, modify or repeal an enactment contained in primary legislation (including any provision of this Act).

(5) Any other statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of Senedd Cymru.

(6) In this section, “primary legislation” means the following—

(a) an Act of Senedd Cymru;

(b) an Assembly Measure;

(c) an Act of the Parliament of the United Kingdom.

66 Interpretation

(1) In this Act—

• “night” (“noson”) means a period starting on one day and ending on the next day;

• “overnight stay in visitor accommodation” (“arhosiad dros nos mewn llety ymwelwyr”) is to be interpreted in accordance with section 29;

• “partnership” (“partneriaeth”) means—

  (a)

  a partnership within the Partnership Act 1890 (c. 39),

  (b)

  a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

  (c)

  a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;

• “principal council” (“prif gyngor”) means a council for a county or a county borough in Wales;

• “provide” (“darparu”), in relation to the provision of visitor accommodation, is to be interpreted in accordance with section 3;

• “return” (“ffurflen”) means a return of the kind mentioned in section 36;

• “vessel” (“llestr”) means a ship, boat, raft, or other apparatus constructed or adapted for floating on water, designed or adapted for human habitation;

• “visitor accommodation” (“llety ymwelwyr”) has the meaning given by section 2;

• “visitor accommodation provider” (“darparwr llety ymwelwyr”) and “VAP” (“DLlY”) are to be interpreted in accordance with section 3;

• “WRA” (“ACC”) means the Welsh Revenue Authority.

(2) For the purposes of this Act, the managing members of an unincorporated body are—

(a) each member of the unincorporated body holding office as president, chair, treasurer, secretary or any similar office;

(b) if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;

(c) if there is no such office or committee, each member of the body.

(3) Where this Act imposes a duty on a principal council to publish a decision, report or other document other than a notice, the decision, report or other document must be—

(a) published—

(i) on the principal council’s website, and

(ii) in such other manner as the principal council considers appropriate;

(b) made available for inspection (without charge) at the offices of the principal council for at least 12 months after it is first published.

67 Coming into force

(1) This Part, subject to subsection (2), and Parts 1 and 3 (including Part 2 of Schedule 2) come into force on the day after the day this Act receives Royal Assent.

(2) Part 2 (including Part 1 of Schedule 2), and‍ Chapter 1 of this Part as it applies in relation to the register under Part 2, come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.

(3) An order under subsection (2) may make—

(a) transitional, transitory or savings provision in connection with the coming into force of a provision by virtue of that subsection;

(b) different provision for different areas (as well as for different purposes).

68 Short title

This Act may be referred to as—

(a) the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, or

(b) Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025.