PART 3

VISITOR LEVY
CHAPTER 2

ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Payment

Payment of the levy
40
1
A VAP that makes a return must pay to WRA the amount of levy set out in the return in accordance with section 36(3)(a).
2
Any levy payable in connection with a return must be paid to WRA on or before the filing date for the return (see section 36(5)).
3
See the following provisions of the Tax Collection and Management (Wales) Act 2016 (anaw 6) for provision about the payment of amounts of the levy in other circumstances—
- section 42(4A) (amount payable as a result of a correction made to a return by WRA);
- section 45(4) (amount payable as a result of an amendment made to a return during an enquiry);
- section 50(4) (amount payable as a result of an amendment made to a return on the completion of an enquiry);
- section 52(5) (amount payable in accordance with a WRA determination);
- section 61(2) (amount payable in accordance with a WRA assessment).
S. 40 in force at 19.9.2025, see s. 67(1)