PART 3 E+W VISITOR LEVY

CHAPTER 3 E+W USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS

43 Principal council account for proceeds of the levy E+W

(1) A principal council that has introduced the levy must maintain a separate account for the proceeds of the levy.

(2) In this Chapter, “proceeds of the levy” means the amount paid to a principal council by WRA under section 24A of the Tax Collection and Management (Wales) Act 2016 (payments of net proceeds of visitor levy to principal councils).

Commencement Information

I1 S. 43 in force at 19.9.2025, see s. 67(1)