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

PART 1 AMENDMENTS RELATING TO PART 2 OF THIS ACT

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

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

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).”

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

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).”

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

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).”

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”.

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”.

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

10 Omit section 35 (Public Services Ombudsman).

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)”.

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”.

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))”.

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).”

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”.

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”.

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

(a) “taxpayer”;

(b) “am drethdalwr”.

Public Audit (Wales) Act 2013 (anaw 3)

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”.

Public Services Ombudsman (Wales) Act 2019 (anaw 3)

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”.