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

Amendments to Part 5 of the 2016 Act

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.”