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Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
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1Overview of this Act
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(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.
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