PART 1

OVERVIEW OF ACT AND KEY TERMS USED IN ACT

Overview

Overview of this Act
1
1
This Part of this Act contains (in addition to this overview) a definition of “visitor accommodation” and of “visitor accommodation provider”.
2
Part 2 of this Act requires the Welsh Revenue Authority to keep a register of visitor accommodation providers.
3
Part 3 of this Act grants principal councils in Wales the power to introduce in their areas a levy on overnight stays in visitor accommodation, and gives the Welsh Revenue Authority functions relating to the collection and management of the levy.
4
Part 4 of this Act—
a
makes provision about guidance on this Act issued by the Welsh Ministers,
b
grants the Welsh Ministers a power to extend this Act so that it applies in relation to berths and moorings provided for vessels,
c
makes provision for reviews of the operation and effect of this Act by the Welsh Ministers, and
d
contains general provision.
S. 1 in force at 19.9.2025, see s. 67(1)