Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc5)

(introduced by sections 27 and 42)

SCHEDULE 2 E+W AMENDMENTS RELATING TO PARTS 2 AND 3

Prospective

PART 1 E+W AMENDMENTS RELATING TO PART 2 OF THIS ACT

The Tax Collection and Management (Wales) Act 2016 (anaw 6) E+W

1 The Tax Collection and Management (Wales) Act 2016 is amended as follows.

Commencement Information

I1 Sch. 2 para. 1 not in force at Royal Assent, see s. 67(2)

2 In section 12 (main functions of WRA), after subsection (2) insert—

“(2A) WRA also has functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (register of visitor accommodation).”

Commencement Information

I2 Sch. 2 para. 2 not in force at Royal Assent, see s. 67(2)

3 In section 17 (confidentiality of protected taxpayer information), in subsections (1), (3) and (4) and in the heading, omit “taxpayer”.

Commencement Information

I3 Sch. 2 para. 3 not in force at Royal Assent, see s. 67(2)

4 In section 18(1) (permitted disclosures)—

(a) omit “taxpayer”;

(b) after paragraph (j) insert—

“(k) the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made—

(i) to a principal council in connection with a function of the principal council, or

(ii) to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).”

Commencement Information

I4 Sch. 2 para. 4 not in force at Royal Assent, see s. 67(2)

5 In section 20 (offence of wrongful disclosure of protected taxpayer information), in the heading, omit “taxpayer”.

Commencement Information

I5 Sch. 2 para. 5 not in force at Royal Assent, see s. 67(2)

6 In section 25 (payments of receipts into Welsh Consolidated Fund), for subsection (1) (which is amended by paragraph 26(a) of this Schedule), substitute—

“(1) WRA must pay into the Welsh Consolidated Fund—

(a) amounts collected in the exercise of its functions relating to devolved taxes;

(b) amounts collected in the exercise of its functions relating to the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”

Commencement Information

I6 Sch. 2 para. 6 not in force at Royal Assent, see s. 67(2)

7 In section 30 (Tax Statement)—

(a) in subsection (1), omit “(a “Tax Statement”)”;

(b) for the heading substitute “Statement of amount of money collected by WRA”.

Commencement Information

I7 Sch. 2 para. 7 not in force at Royal Assent, see s. 67(2)

8 In section 31 (audit)—

(a) in subsection (1)(b), for “Tax Statement” substitute “statement prepared under section 30”;

(b) in subsection (2), in both places it occurs, for “Tax Statement” substitute “the statement”;

(c) in subsection (4)—

(i) for “Tax Statement submitted under this section” substitute “statement submitted under subsection (1)(b)”;

(ii) in paragraph (a), for “Tax Statement” substitute “statement”.

Commencement Information

I8 Sch. 2 para. 8 not in force at Royal Assent, see s. 67(2)

9 In section 33 (accounting officer), in subsection (3)(a), for “Tax Statement” substitute “statement prepared under section 30”.

Commencement Information

I9 Sch. 2 para. 9 not in force at Royal Assent, see s. 67(2)

10 Omit section 35 (Public Services Ombudsman).

Commencement Information

I10 Sch. 2 para. 10 not in force at Royal Assent, see s. 67(2)

11 In section 164 (payment and enforcement), in paragraph (c), at the end insert “or the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)”.

Commencement Information

I11 Sch. 2 para. 11 not in force at Royal Assent, see s. 67(2)

12 In section 172(6) (appealable decisions), after “information notice” insert “or a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

Commencement Information

I12 Sch. 2 para. 12 not in force at Royal Assent, see s. 67(2)

13 In section 179(2)(b) (time limit for making an appeal), after “kind” insert “(other than a decision of a kind mentioned in section 172(2)(m), (n) or (o) (decisions relating to the register of visitor accommodation providers))”.

Commencement Information

I13 Sch. 2 para. 13 not in force at Royal Assent, see s. 67(2)

14 In section 182(7) (payment of penalties in the event of a review or appeal)—

(a) omit the “or” after paragraph (a);

(b) after paragraph (b) insert “, or

(c) section 20 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”

Commencement Information

I14 Sch. 2 para. 14 not in force at Royal Assent, see s. 67(2)

15 In section 183 (disposal of reviews and appeals in respect of information notices)—

(a) after subsection (2) insert—

“(3) In this section, a reference to an information notice includes a reference to a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”;

(b) in the heading, after “information notice” insert “and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

Commencement Information

I15 Sch. 2 para. 15 not in force at Royal Assent, see s. 67(2)

16 In section 187B (Crown application) (as inserted by paragraph 50 of this Schedule)—

(a) in subsection (1), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and in relation to”;

(b) in subsection (2), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, and in relation to”;

(c) in the heading, at the end insert “and the register of visitor accommodation”.

Commencement Information

I16 Sch. 2 para. 16 not in force at Royal Assent, see s. 67(2)

17 In section 193 (index), in the entry for “protected taxpayer information” omit—

(a) “taxpayer”;

(b) “am drethdalwr”.

Commencement Information

I17 Sch. 2 para. 17 not in force at Royal Assent, see s. 67(2)

Public Audit (Wales) Act 2013 (anaw 3) E+W

18 In section 23 of the Public Audit (Wales) Act 2013 (general provision relating to fees), in subsection (3)(ba), for “Welsh Revenue Authority’s Tax Statement;” substitute “statement prepared by the Welsh Revenue Authority under section 30 of that Act”.

Commencement Information

I18 Sch. 2 para. 18 not in force at Royal Assent, see s. 67(2)

Public Services Ombudsman (Wales) Act 2019 (anaw 3) E+W

19 In Schedule 3 to the Public Services Ombudsman (Wales) Act 2019, in the heading before the entry for the “Welsh Revenue Authority”, after “Tax” insert “and registration”.

Commencement Information

I19 Sch. 2 para. 19 not in force at Royal Assent, see s. 67(2)

PART 2 E+W AMENDMENTS RELATING TO PART 3 OF THIS ACT

Introduction E+W

20 The Tax Collection and Management (Wales) Act 2016 (anaw 6) (“the 2016 Act”) is amended as follows.

Commencement Information

I20 Sch. 2 para. 20 in force at 19.9.2025, see s. 67(1)

Amendment of references to “devolved tax” etc. in the 2016 Act E+W

21 For “devolved”, in each place it occurs in the 2016 Act (and subject to the other amendments provided for in this Schedule), substitute “WRA-collected”; but not in the following provisions—

(a) section 1(ba) (overview of Act);

(b) section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions);

(c) section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes);

(d) section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);

(e) section 26(2) (which is amended by paragraph 27) (Charter of standards and values);

(f) Part 3A (general anti-avoidance rule);

(g) section 117A (which is inserted by paragraph 37) (interpretation and application of Part 5 of the 2016 Act in relation to the visitor levy);

(h) sections 118 to 120, and the italic heading that precedes them (those provisions are amended by paragraphs 38 to 41) (penalty for failure to make tax return);

(i) in section 122(3), in Table A1, item 7 (penalty dates relating to general anti-avoidance rule);

(j) section 122A (further penalties for continuing failure to pay devolved tax);

(k) section 136(5) (potential lost revenue: balancing between devolved taxes);

(l) in section 192(2) (interpretation), in the definitions of—

(i) “devolved tax”;

(ii) “devolved taxpayer” (which is omitted by paragraph 54(a)(i));

(iii) “LTTA”;

(iv) “WRA-collected tax” (which is inserted by paragraph 54(a)(ii));

(m) section 193 (index of defined expressions).

Commencement Information

I21 Sch. 2 para. 21 in force at 19.9.2025, see s. 67(1)

Amendments to Part 2 of the 2016 Act E+W

22 In section 12(2) (main functions)—

(a) in paragraph (b), for “devolved taxes to devolved taxpayers” substitute “WRA-collected taxes to taxpayers”;

(b) after paragraph (d) insert—

“(e) providing information, advice and assistance relating to the visitor levy to principal councils.”

Commencement Information

I22 Sch. 2 para. 22 in force at 19.9.2025, see s. 67(1)

23 After section 15(1) (general directions) insert—

“(1A) Before giving a direction under subsection (1) that relates only to WRA’s functions relating to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.”

Commencement Information

I23 Sch. 2 para. 23 in force at 19.9.2025, see s. 67(1)

24 In section 18(1) (permitted disclosures), before paragraph (a) insert—

“(za) it is made for the purposes of WRA’s functions, other than the functions mentioned in section 12(2)(a) and (e), and (3),”.

Commencement Information

I24 Sch. 2 para. 24 in force at 19.9.2025, see s. 67(1)

25 After section 24 insert—

“24A Payments of net proceeds of the visitor levy to principal councils

(1) WRA must, in relation to each county or county borough in which the visitor levy has been introduced, keep a separate account for the proceeds of the visitor levy collected in respect of that county or county borough.

(2) WRA must pay the proceeds of the visitor levy collected each financial year in respect of a principal council’s area (including any interest on the proceeds) to that principal council, no later than—

(a) 30 June in the following financial year, or

(b) such other date as may be agreed between WRA and the principal council.

(3) But, subject to regulations under subsection (5), WRA must do so after deducting from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of the costs it has incurred in connection with the exercise of its functions during that financial year in relation to the visitor levy for that area.

(4) WRA may also, subject to regulations under subsection (5), deduct from the proceeds received for the financial year such amounts as WRA considers appropriate in respect of costs WRA considers it may incur and disbursements WRA considers may become payable—

(a) in connection with the exercise of its functions during the financial year in relation to the visitor levy for that area, but

(b) after it has paid the proceeds for that year to the principal council.

(5) The Welsh Ministers may by regulations make further provision about the deduction of amounts in respect of costs, or the deduction of disbursements, including provision—

(a) limiting the amount of costs or disbursements WRA may deduct (including by reference to a percentage of the disbursements or the costs incurred or to a maximum amount that may be deducted, or by other means);

(b) about how costs and disbursements are to be apportioned between principal councils that have introduced the visitor levy in their areas;

(c) specifying types of cost or disbursement that may, must or must not be deducted.

(6) For the purposes of this section—

(a) references to proceeds of the visitor levy include any financial penalties collected in relation to the levy;

(b) payments to principal councils under subsection (2) are not disbursements.”

Commencement Information

I25 Sch. 2 para. 25 in force at 19.9.2025, see s. 67(1)

26 In section 25 (payments of receipts into Welsh Consolidated Fund)—

(a) in subsection (1), after “functions” insert “relating to devolved taxes”;

(b) after subsection (2) insert—

“(3) WRA must pay into the Welsh Consolidated Fund amounts deducted under section 24A(3) or (4), in respect of costs, from proceeds of the visitor levy.”

Commencement Information

I26 Sch. 2 para. 26 in force at 19.9.2025, see s. 67(1)

27 In section 26(2) (Charter of standards and values)—

(a) omit “devolved” in both places it occurs;

(b) after “their agents”, in both places it occurs, insert “, principal councils”.

Commencement Information

I27 Sch. 2 para. 27 in force at 19.9.2025, see s. 67(1)

28 In section 27 (corporate plan), after subsection (2) insert—

“(2A) Before submitting the plan for approval by the Welsh Ministers, WRA must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area on any objectives, outcomes or activities that relate to the visitor levy.”

Commencement Information

I28 Sch. 2 para. 28 in force at 19.9.2025, see s. 67(1)

29 In section 29 (accounts), after subsection (2) insert—

“(2A) Before giving a direction under subsection (1)(b) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the visitor levy in its area.”

Commencement Information

I29 Sch. 2 para. 29 in force at 19.9.2025, see s. 67(1)

30 In section 30 (tax statement), after subsection (1) insert—

“(1A) Before giving a direction under subsection (1) that relates only to the visitor levy, the Welsh Ministers must consult each principal council that has introduced, or decided to introduce, the levy in its area.”

Commencement Information

I30 Sch. 2 para. 30 in force at 19.9.2025, see s. 67(1)

31 In section 31 (audit), in subsection (4)(b) after “section” insert “24A or”.

Commencement Information

I31 Sch. 2 para. 31 in force at 19.9.2025, see s. 67(1)

Amendments to Part 3 of the 2016 Act E+W

32 In section 40 (meaning of “filing date”)—

(a) the existing provision becomes subsection (1);

(b) after that subsection insert—

“(2) In this Act the “filing date”, in relation to a visitor levy return, has the meaning given by section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”

Commencement Information

I32 Sch. 2 para. 32 in force at 19.9.2025, see s. 67(1)

33 In section 58 (conditions for making WRA assessments), after subsection (4) insert—

“(5) For the purpose of subsection (3)(c), information is regarded as made available to WRA if—

(a) it is contained in a tax return,

(b) it is contained in any documents produced or information provided to WRA for the purposes of an enquiry into any such return, or

(c) it is information the existence of which—

(i) could reasonably be expected to be inferred by WRA from information falling within paragraph (a) or (b), or

(ii) is notified in writing to WRA by the taxpayer or a person acting on the taxpayer’s behalf.”

Commencement Information

I33 Sch. 2 para. 33 in force at 19.9.2025, see s. 67(1)

Amendments to Part 3A of the 2016 Act E+W

34 In the heading of Part 3A of the 2016 Act (general anti-avoidance rule), at the end insert “: DEVOLVED TAXES”.

Commencement Information

I34 Sch. 2 para. 34 in force at 19.9.2025, see s. 67(1)

35 In Part 3A of the 2016 Act—

(a) in section 81A(1) (meaning of “general anti-avoidance rule”), after “makes provision” insert “, relating to devolved taxes,”;

(b) before “taxpayer”, in each place it occurs, insert “devolved”.

Commencement Information

I35 Sch. 2 para. 35 in force at 19.9.2025, see s. 67(1)

Amendment to Part 4 of the 2016 Act E+W

36 In section 86 (taxpayer notices), for subsection (2) substitute—

“(2) Before issuing a taxpayer notice WRA may (but need not, subject to section 97(2)) apply to the tribunal for approval to issue the notice.”

Commencement Information

I36 Sch. 2 para. 36 in force at 19.9.2025, see s. 67(1)

Amendments to Part 5 of the 2016 Act E+W

37 After section 117 (overview of Part 5) insert—

“117A Interpretation and application of this Part in relation to the visitor levy

(1) In this Part—

• “devolved tax return” (“ffurflen treth ddatganoledig”) means a tax return relating to a devolved tax;

• “visitor accommodation provider” (“darparwr llety ymwelwyr”) and “VAP” (“DLlY”) have the same meaning as in section 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see also section 120G, in relation to persons that have ceased to be a VAP);

• “visitor levy return” (“ffurflen ardoll ymwelwyr”) means a return relating to the visitor levy (see section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025).

(2) Where a visitor accommodation provider has‍ not indicated to WRA whether the provider will make annual or quarterly returns, the provider is to be treated for the purposes of this Part as making annual returns.”

Commencement Information

I37 Sch. 2 para. 37 in force at 19.9.2025, see s. 67(1)

38 In the italic heading before section 118, after “make” insert “devolved”.

Commencement Information

I38 Sch. 2 para. 38 in force at 19.9.2025, see s. 67(1)

39 In section 118 (penalty for failure to make tax return on or before filing date)—

(a) in the heading, after “make” insert “devolved”;

(b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”.

Commencement Information

I39 Sch. 2 para. 39 in force at 19.9.2025, see s. 67(1)

40 In section 119 (penalty for failure to make tax return within 6 months from filing date)—

(a) in the heading, after “make” insert “devolved”;

(b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”.

Commencement Information

I40 Sch. 2 para. 40 in force at 19.9.2025, see s. 67(1)

41 In section 120 (penalty for failure to make tax return within 12 months from filing date)—

(a) in the heading, after “make” insert “devolved”;

(b) in subsection (1), after “make a”, in both places it occurs, insert “devolved”;

(c) in subsection (2), after “make the” insert “devolved”.

Commencement Information

I41 Sch. 2 para. 41 in force at 19.9.2025, see s. 67(1)

42 After section 120 insert—

“Penalty points and penalties for failures to make visitor levy returns E+W

120A Penalty point for failure to make visitor levy return on or before filing date

(1) A visitor accommodation provider (“VAP”) is liable to a penalty point if the‍ VAP fails to make a visitor levy return on or before the filing date for the return.

(2) Where a VAP is liable to a penalty point, WRA may award the penalty point by giving notice to the VAP.

(3) Notice under subsection (2) must be given—

(a) if the VAP makes annual visitor levy returns, before the end of the period of 48 weeks beginning with the day after the filing date for the return;

(b) if the VAP makes quarterly visitor levy returns, before the end of the period of 11 weeks beginning with the day after the filing date for the return.

(4) WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point.

120B Financial penalty where penalty points have been awarded

(1) If, having been awarded a penalty point, a VAP reaches the penalty threshold, the VAP is liable to a penalty of £100.

(2) The penalty threshold is—

(a) if the VAP makes annual returns, two penalty points, and

(b) if the VAP makes quarterly returns, four penalty points.

(3) A VAP that becomes liable to a penalty under subsection (1) remains liable to that penalty regardless of the subsequent expiry of any of the penalty points awarded to the VAP.

120C Expiry of penalty points

(1) A penalty point awarded to a VAP in relation to a failure to make an annual visitor levy return expires at the end of the period of 24 months beginning with the filing date of the return to which the penalty point relates.

(2) A penalty point awarded to a VAP in relation to a failure to make a quarterly visitor levy return expires at the end of the period of 12 months beginning with the filing date of the return to which the penalty point relates.

120D Changing frequency of filing of returns when provider has penalty point

A VAP that has one or more unexpired penalty points may not change the frequency with which they make visitor levy returns (as to which, see section 37 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)).

120E Financial penalty for failure to make visitor levy return within 6 months from filing date

(1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 6 months beginning with the day after the filing date.

(2) The VAP is liable to a penalty of £100 (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return).

120F Financial penalty for failure to make visitor levy return within 12 months from filing date

(1) This section applies where a VAP’s failure to make a visitor levy return continues after the end of the period of 12 months beginning with the day after the filing date.

(2) The VAP is liable to a penalty (regardless of whether the VAP has been awarded any unexpired penalty points, or is liable to any penalty points, in relation to the return in question or any other visitor levy return).

(3) Where, by failing to make the visitor levy return, the VAP deliberately withholds information that would enable or assist WRA to assess the VAP’s liability to the visitor levy, the penalty is—

(a) £300, or

(b) a greater amount, not exceeding 95% of the amount of visitor levy to which the person would have been liable if the visitor levy return had been made.

(4) In any case not falling within subsection (3), the penalty is the greater of—

(a) 5% of the amount of visitor levy to which the VAP would have been liable if the visitor levy return had been made, and

(b) £300.

120G Penalty points and penalties: persons that have ceased to be a VAP

(1) In sections 117A(2), 120A, 120E and 120F, references to a “visitor accommodation provider” (or a “VAP”) include a person that, by virtue of section 41 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), is subject to a requirement to make a visitor levy return.

(2) In sections 120B to 120D, references to a “VAP” include a person that has ceased to be a VAP.

120H Penalty points: partnerships and other unincorporated bodies

(1) For the purposes of sections 120A to 120D and 120G (in its application in relation to sections 120A to 120D)—

(a) the members of a partnership or other unincorporated body are together to be treated as if they were a single person (distinct from the persons that are members of the partnership or body),

(b) a failure by one or more members of the partnership or body to make a visitor levy return on or before the filing date for the return is to be treated as a failure by the deemed single person referred to in paragraph (a), and

(c) other things done by or in relation to a member of the partnership or body (see section 56(1) to (4) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (“the 2025 Act”)) are also to be treated as done by or in relation to that deemed single person.

(2) The deemed single person referred to in subsection (1)(a) is to be treated as continuing in existence even if there is a change in the membership of the partnership or body.

(3) Where, under section 120B, a penalty is assessed on the deemed single person referred to in subsection (1)(a)—

(a) every relevant member is jointly and severally liable for the penalty, and

(b) section 56(5) and (6) of the 2025 Act (liability of members) do not apply.

(4) For the purposes of subsection (3)(a)—

(a) “relevant member” means a person that is, on the day the penalty is assessed—

(i) a partner in the partnership, or (as the case may be)

(ii) a managing member of the body (within the meaning of the 2025 Act);

(b) a person is a relevant member even if the person was not a partner in the partnership or managing member of the body when liability was incurred to one or more of the penalty points by virtue of which liability to the penalty arose;

(c) the relevant members are jointly and severally liable for the penalty even if none of them were partners in the partnership or managing members of the body when liability was incurred to the penalty points by virtue of which liability to the penalty arose.

Reduction in penalty for disclosure of information”.

Commencement Information

I42 Sch. 2 para. 42 in force at 19.9.2025, see s. 67(1)

43 In section 121(1) (reduction in penalty for failure to make tax return: disclosure), for “or 120” substitute “, 120, 120B, 120E or 120F”.

Commencement Information

I43 Sch. 2 para. 43 in force at 19.9.2025, see s. 67(1)

44 In section 122 (penalty for failure to pay tax on time)—

(a) in subsection (2), after paragraph (b) insert—

“(c) in respect of an amount of visitor levy, is 5% of the amount of unpaid levy, but—

(i) if 5% of the amount of unpaid levy is lower than £100, the penalty is £100;

(ii) if 5% of the amount of unpaid levy is greater than £5000, the penalty is £5000.”;

(b) in subsection (3), for “122ZA and 122A” substitute “122ZA, 122A and 122B”;

(c) in Table A1, after item 2 insert—

“2A

Visitor levy

Amount payable as a result of a visitor levy return.

The date falling 30 days after the filing date for the visitor levy return.”

Commencement Information

I44 Sch. 2 para. 44 in force at 19.9.2025, see s. 67(1)

45 After section 122A (further penalties for continuing failure to pay devolved tax) insert—

“122B Further penalties for continuing failure to pay visitor levy

(1) This section applies where a‍ person is liable to a penalty under section 122 in respect of a failure to pay an amount of visitor levy on or before the penalty date for that amount.

(2) If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a further penalty.

(3) The further penalty is 5% of the amount that remains unpaid, but—

(a) if 5% of the unpaid amount is lower than £100, the penalty is £100;

(b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000.

(4) If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the‍ person is liable to a second further penalty.

(5) The second further penalty is 5% of the amount that remains unpaid, but—

(a) if 5% of the unpaid amount is lower than £100, the penalty is £100;

(b) if 5% of the unpaid amount is greater than £5000, the penalty is £5000.”

Commencement Information

I45 Sch. 2 para. 45 in force at 19.9.2025, see s. 67(1)

46 In section 126 (reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit)—

(a) in subsection (1), after “120” insert “, 120B, 120E or 120F, or (as the case may be) to a penalty point under section 120A,”;

(b) in subsection (2), for “122A” substitute “122B”.

Commencement Information

I46 Sch. 2 para. 46 in force at 19.9.2025, see s. 67(1)

47 In section 127 (assessment of penalties under Chapter 2)—

(a) in subsections (3) and (4), for “or 120” substitute “, 120 or 120F”;

(b) in subsection (5), for “122ZA or 122A” substitute “122ZA, 122A or 122B”;

(c) in subsection (6), for “122ZA or 122A” substitute “122ZA, 122A or 122B”.

Commencement Information

I47 Sch. 2 para. 47 in force at 19.9.2025, see s. 67(1)

48 In section 128(2) (time limit for assessment of penalties under Chapter 2)—

(a) in paragraph (a), after “tax return” insert “, other than where liability to the penalty arises under section 120B”;

(b) after paragraph (a) insert—

“(aa) in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,”.

Commencement Information

I48 Sch. 2 para. 48 in force at 19.9.2025, see s. 67(1)

Amendments to Part 8 of the 2016 Act E+W

49 In section 172 (appealable decisions)—

(a) in subsection (2), after paragraph (d) insert—

“(da) a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);

(db) a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;”;

(b) in subsection (3), in paragraphs (b)(i) and (c)(i), after “notice” insert “where the tribunal approved the issuing of the notice”.

Commencement Information

I49 Sch. 2 para. 49 in force at 19.9.2025, see s. 67(1)

Amendments to Part 10 of the 2016 Act E+W

50 After section 187A insert—

“187B Crown application for the purposes of the visitor levy

(1) This Act, in so far as it applies in relation to the visitor levy, binds the Crown.

(2) This Act, in so far as it applies in relation to the visitor levy, does not make the Crown criminally liable, but it applies to persons in the service of the Crown as it applies to other persons.

(3) In subsections (1) and (2), references to “this Act” include a reference to an enactment made under this Act.”

Commencement Information

I50 Sch. 2 para. 50 in force at 19.9.2025, see s. 67(1)

51 In section 189(2) (regulations), after “18(2),” insert “24A(5),”.

Commencement Information

I51 Sch. 2 para. 51 in force at 19.9.2025, see s. 67(1)

52 (1) Section 190 (issue of notices by WRA) is amended as follows.

(2) In subsection (1), after “a provision of” insert “the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00),”.

(3) In subsection (6)—

(a) in paragraph (a)—

(i) after “body corporate,” insert “either—

(i)”;

(ii) for “body;” substitute “body, or

(ii) where the most recent tax return made by the body to WRA contains an address purporting to be the body’s address, that address;”;

(b) in paragraph (b)—

(i) after “a partnership,” insert “either—

(i)”;

(ii) for “partnership;” substitute “partnership, or

(ii) where the most recent tax return made by the partnership to WRA contains an address purporting to be the partnership’s address, that address;”.

Commencement Information

I52 Sch. 2 para. 52 in force at 19.9.2025, see s. 67(1)

53 In section 191 (giving notices and other documents to WRA)—

(a) in subsection (1), after “a provision of” insert “the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025,”;

(b) in subsection (3), after “Welsh Tax Acts” insert “or the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.

Commencement Information

I53 Sch. 2 para. 53 in force at 19.9.2025, see s. 67(1)

54 In section 192 (interpretation)—

(a) in subsection (2)—

(i) omit the definition of “devolved taxpayer”;

(ii) at the appropriate places insert—

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

• ““taxpayer” (“trethdalwr”) means a person liable to pay a WRA-collected tax;”;

• ““visitor levy” (“ardoll ymwelwyr”) has the same meaning as in Part 3 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00);”;

• ““WRA-collected tax” (“treth a gesglir gan ACC”) means—

  (a)

  a devolved tax, or

  (b)

  the visitor levy.”;

(b) after subsection (2) insert—

“(3) For the purposes of this Act, a principal council has decided to introduce the visitor levy if it has published a notice under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 stating that it is going to introduce the visitor levy.”

Commencement Information

I54 Sch. 2 para. 54 in force at 19.9.2025, see s. 67(1)

55 In section 193 (index of defined expressions), in Table 1—

(a) in the entry for “Devolved taxpayer”, in the second column, for “section 192(2)” substitute “section 81B(3)(c)”;

(b) at the appropriate places insert—

““Devolved tax return” (“ffurflen treth ddatganoledig”)

section 117A(1)”;

“Principal council (“prif gyngor”)

section 192(2)”;

“Principal council that has decided to introduce the visitor levy (“prif gyngor sydd wedi penderfynu cyflwyno’r ardoll ymwelwyr”)

section 192(3)”;

“Taxpayer (“trethdalwr”)

section 192(2)”;

“Visitor accommodation provider (“darparwr llety ymwelwyr”) and VAP (“DLlY”)

section 117A(1) (and see also section 120G)”;

“Visitor levy (“ardoll ymwelwyr”)

section 192(2)”;

“Visitor levy return (“ffurflen ardoll ymwelwyr”)

section 117A(1)”;

“WRA-collected tax (“treth a gesglir gan ACC”)

section 192(2)”.

Commencement Information

I55 Sch. 2 para. 55 in force at 19.9.2025, see s. 67(1)