PART 3VISITOR LEVY

CHAPTER 5MISCELLANEOUS PROVISION RELATING TO THE LEVY

52Arrangements with third party to collect the levy etc. on behalf of provider

(1)

A visitor accommodation provider may make arrangements for one or more persons, on behalf of the provider, to—

(a)

collect sums equivalent to the amount of the levy in respect of overnight stays in visitor accommodation;

(b)

make returns, or pay the levy, to WRA;

(c)

issue repayments of sums collected by virtue of paragraph (a).

(2)

The making of an arrangement under subsection (1) does not affect a visitor accommodation provider’s obligations under or by virtue of—

(a)

this Act, or

(b)

the Tax Collection and Management (Wales) Act 2016 (anaw 6) (in so far as it applies in relation to the levy).