PART 3

VISITOR LEVY
CHAPTER 5

MISCELLANEOUS PROVISION RELATING TO THE LEVY

Arrangements with third party to collect the levy etc. on behalf of provider
52
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).
S. 52 in force at 19.9.2025, see s. 67(1)