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

Changes over time for: PART 1

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Changes to legislation:

Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, PART 1 is up to date with all changes known to be in force on or before 07 September 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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PART 1E+WAMENDMENTS RELATING TO PART 2 OF THIS ACT

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

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

Commencement Information

I1Sch. 2 para. 1 not in force at Royal Assent, see s. 67(2)

2In 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

I2Sch. 2 para. 2 not in force at Royal Assent, see s. 67(2)

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

Commencement Information

I3Sch. 2 para. 3 not in force at Royal Assent, see s. 67(2)

4In 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

I4Sch. 2 para. 4 not in force at Royal Assent, see s. 67(2)

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

Commencement Information

I5Sch. 2 para. 5 not in force at Royal Assent, see s. 67(2)

6In 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

I6Sch. 2 para. 6 not in force at Royal Assent, see s. 67(2)

7In 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

I7Sch. 2 para. 7 not in force at Royal Assent, see s. 67(2)

8In 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

I8Sch. 2 para. 8 not in force at Royal Assent, see s. 67(2)

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

Commencement Information

I9Sch. 2 para. 9 not in force at Royal Assent, see s. 67(2)

10Omit section 35 (Public Services Ombudsman).

Commencement Information

I10Sch. 2 para. 10 not in force at Royal Assent, see s. 67(2)

11In 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

I11Sch. 2 para. 11 not in force at Royal Assent, see s. 67(2)

12In 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

I12Sch. 2 para. 12 not in force at Royal Assent, see s. 67(2)

13In 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

I13Sch. 2 para. 13 not in force at Royal Assent, see s. 67(2)

14In 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

I14Sch. 2 para. 14 not in force at Royal Assent, see s. 67(2)

15In 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

I15Sch. 2 para. 15 not in force at Royal Assent, see s. 67(2)

16In 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

I16Sch. 2 para. 16 not in force at Royal Assent, see s. 67(2)

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

(a)“taxpayer”;

(b)“am drethdalwr”.

Commencement Information

I17Sch. 2 para. 17 not in force at Royal Assent, see s. 67(2)

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

18In 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

I18Sch. 2 para. 18 not in force at Royal Assent, see s. 67(2)

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

19In 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

I19Sch. 2 para. 19 not in force at Royal Assent, see s. 67(2)

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