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

Amendments to Part 10 of the 2016 Act

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.”