PART 3

VISITOR LEVY
CHAPTER 3

USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS

Report on use of proceeds of the levy
45
1
A principal council must publish a report, in respect of each financial year in which the‍ council has received proceeds of the levy, on the use of those proceeds.
2
The report must include information about—
a
how much the proceeds of the levy were in the financial year in question, and the amount of any deductions from the proceeds of the levy by WRA under section 24A(3) and (4) of the Tax Collection and Management (Wales) Act 2016, and
b
how the proceeds of the levy for the financial year in question have been or will be used by the council, and how that use is for the purposes of destination management and improvement in the council’s area.
3
Before publishing the report, the principal council must—
a
send a draft of the report to the members of the levy partnership forum established by the principal council under section 46(1), and
b
consult those persons on the draft.
4
The principal council must publish the report—
a
as soon as reasonably practicable after 30 June in the financial year following the financial year to which the report relates, and
b
in any event no later than the end of the financial year following the financial year to which the report relates.
5
The Welsh Ministers may by regulations amend this section—
a
to make provision about the content of a report under this section;
b
to change—
i
the number of reports that must be published in respect of a financial year;
ii
the frequency of publication of reports;
iii
the date by which a report must be published.
S. 45 in force at 19.9.2025, see s. 67(1)