- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Section 37 is up to date with all changes known to be in force on or before 21 June 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.![]()
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(1)A VAP may make an annual return in respect of a financial year (but may choose to make quarterly returns) if—
(a)the VAP expects that the amount of levy the VAP will be liable to pay, in respect of that year, will not exceed £1000, and
(b)the VAP (if the VAP made a return in respect of the preceding financial year, or any part of that year) was not liable to pay an amount of levy exceeding £1000 in respect of the preceding financial year.
(2)A VAP that may not, or that chooses not to, make an annual return in respect of a financial year must make quarterly returns.
(3)The Welsh Ministers may by regulations—
(a)amend subsection (1)(a) and (b) to change the figure specified in those paragraphs;
(b)make provision about information that a VAP may or must provide to WRA if the VAP wishes to make an annual return.
(4)A change to the frequency with which a return is made may take effect only at the start of a financial year.
(5)Subsections (1) and (2) are subject to section 120D of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (prohibition on changing frequency of returns where VAP has a penalty point).
Commencement Information
I1S. 37 in force at 19.9.2025, see s. 67(1)
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed) - Saesneg: Mae'r wreiddiol Saesneg fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed)-Cymraeg:Y fersiwn Gymraeg wreiddiol o’r ddeddfwriaeth fel yr oedd yn sefyll pan gafodd ei deddfu neu ei gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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