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

Amendments to Part 5 of the 2016 Act E+W

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WRA may withdraw a penalty point awarded under this section by giving notice to the VAP; and where a penalty point is withdrawn, the VAP is to be treated as never having received the penalty point.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

I1 Sch. 2 para. 42 in force at 19.9.2025, see s. 67(1)