Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025

48 Introduction of the levy and changes to or abolition of the levy

(1) This section applies where a principal council—

(a) has complied with section 47, and

(b) has decided to introduce, abolish or change the levy.

(2) The principal council must publish a notice setting out—

(a) which of the steps specified in subsection (1)(b) it is going to take and (other than where the levy is to be abolished) what the rates of the levy will be,

(b) the date on which the levy will (as the case may be)—

(i) come into effect in its area;

(ii) cease to have effect in its area;

(iii) change, and

(c) any other information the council considers appropriate.

(3) A date specified in a notice under subsection (2) as the date on which the levy will come into effect or on which it will cease to have effect in a principal council’s area—

(a) must not be before—

(i) the end of the period of 12 months starting with the day on which the notice was published, or

(ii) the end of such period of less than 12 months starting with that day, as may be agreed by the principal council and WRA, and

(b) must be either 1 April or 1 October.

(4) A date specified in a notice under subsection (2) as the date on which the levy in a principal council’s area will change—

(a) must not be before the end of the period of 6 months starting with the day on which the notice was published, and

(b) must be either 1 April or 1 October.

(5) The introduction or abolition of, or the change to, the levy (as the case may be) comes into effect on the date specified in the notice published under subsection (2).

(6) The requirement in subsection (2) to publish a notice is a requirement to publish the notice on the principal council’s website, and in such other manner as the council considers appropriate.