Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 / Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025
Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 / Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (2025 c. 5)
- Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 / Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (2025 c. 5)
- PART 1 OVERVIEW OF ACT AND KEY TERMS USED IN ACT
- Overview
- 1 Overview of this Act
- Key terms
- 2 Visitor accommodation
- 3 Visitor accommodation provider
- PART 2 REGISTER OF VISITOR ACCOMMODATION PROVIDERS
- The register
- 4 Register of visitor accommodation providers
- 5 Duty of visitor accommodation providers to be registered
- 6 Applications to be registered
- 7 Penalties for failing to register
- 8 Power to register persons where no application has been made to WRA
- Changing the register
- 9 Duty to notify WRA of changes and inaccuracies
- 10 Penalties for failure to notify WRA of changes and inaccuracies
- 11 Power to change the register where no notice has been given to WRA
- WRA’s power to require information
- 12 Power to require information
- 13 Penalties for failure to comply with notice under section 12
- Removal of persons from the register
- 14 Removal of a person from the register on application to WRA
- 15 Penalties where a person fails to apply for removal from the register
- 16 Power to remove a person from the register when no application has been made
- Further provision about penalties under this Part
- 17 Reasonable excuse
- 18 Powers to reduce, waive or suspend penalties
- 19 Assessment of penalties
- 20 Payment of penalties
- 21 Double jeopardy
- 22 Liability of personal representatives
- Reviews and appeals
- 23 Reviews and appeals
- Supplementary
- 24 Registration of partnerships and unincorporated bodies
- 25 Interpretation of Part
- 26 Registration: powers to make further or different provision
- 27 Amendment of the Tax Collection and Management (Wales) Act 2016 etc.
- PART 3 VISITOR LEVY
- CHAPTER 1 APPLICATION, OPERATION AND RATES OF LEVY
- Principal council’s power to introduce visitor levy in its area
- 28 Power of principal council to introduce levy on overnight stays in visitor accommodation
- Application and operation of the levy
- 29 Overnight stays in visitor accommodation
- 30 Liability to pay the levy
- 31 Calculating the amount of levy that is payable
- Levy rates
- 32 Rates of the levy
- 33 Determining which rate applies
- 34 Adding an additional amount to a levy rate
- Repayment of amount equivalent to the levy
- 35 Application for repayment of amount equivalent to the levy
- CHAPTER 2 ACCOUNTING FOR, AND PAYMENT OF, THE LEVY
- Returns
- 36 Duty to make levy return in respect of accounting period
- 37 Annual or quarterly return
- 38 Meaning of “accounting period”: annual returns
- 39 Meaning of “accounting period”: quarterly returns
- Payment
- 40 Payment of the levy
- Persons that have ceased to be visitor accommodation providers
- 41 Persons that have ceased to be a VAP: duties under this Chapter
- Collection and management of the levy by WRA
- 42 Collection and management of the levy by WRA
- CHAPTER 3 USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS
- 43 Principal council account for proceeds of the levy
- 44 Use of proceeds of the levy for destination management and improvement
- 45 Report on use of proceeds of the levy
- 46 Levy partnership forums
- CHAPTER 4 INTRODUCING, CHANGING OR ABOLISHING THE LEVY
- 47 Consultation before introducing, changing or abolishing the levy
- 48 Introduction of the levy and changes to or abolition of the levy
- 49 Overnight stays that are unaffected by the introduction of, or changes to, the levy
- 50 Interpretation of Chapter
- CHAPTER 5 MISCELLANEOUS PROVISION RELATING TO THE LEVY
- 51 Visitor accommodation at premises within the area of more than one principal council
- 52 Arrangements with third party to collect the levy etc. on behalf of provider
- 53 Welsh Ministers’ power to impose advertising and billing etc. requirements
- 54 Exercise by a principal council of its functions under this Part etc.
- PART 4 MISCELLANEOUS AND GENERAL PROVISION
- CHAPTER 1 SPECIAL CASES
- Relevant business
- 55 Meaning of “relevant business” in this Chapter
- Partnerships and unincorporated bodies
- 56 Duties and liabilities of partnerships and unincorporated bodies
- 57 Power to make further provision about partnerships and unincorporated bodies
- Change in persons that provide visitor accommodation
- 58 Death, incapacity and insolvency
- 59 Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist
- 60 Power to make provision about transfers of businesses as going concerns
- CHAPTER 2 MISCELLANEOUS
- 61 Guidance issued by the Welsh Ministers
- 62 Power to extend Act to berths and moorings
- 63 Review of operation and effect of Act
- CHAPTER 3 GENERAL
- 64 Power to make consequential, transitional etc. provision
- 65 Regulations under this Act
- 66 Interpretation
- 67 Coming into force
- 68 Short title
- SCHEDULE 1 INFORMATION TO BE INCLUDED IN THE REGISTER OF VISITOR ACCOMMODATION PROVIDERS
- Information to be included in the register
- Circumstances in which information need not be included in the register
- Partnerships and unincorporated bodies
- Interpretation
- SCHEDULE 2 AMENDMENTS RELATING TO PARTS 2 AND 3
- PART 1 AMENDMENTS RELATING TO PART 2 OF THIS ACT
- The Tax Collection and Management (Wales) Act 2016 (anaw 6)
- Public Audit (Wales) Act 2013 (anaw 3)
- Public Services Ombudsman (Wales) Act 2019 (anaw 3)
- PART 2 AMENDMENTS RELATING TO PART 3 OF THIS ACT
- Introduction
- Amendment of references to “devolved tax” etc. in the 2016 Act
- Amendments to Part 2 of the 2016 Act
- Amendments to Part 3 of the 2016 Act
- Amendments to Part 3A of the 2016 Act
- Amendment to Part 4 of the 2016 Act
- Amendments to Part 5 of the 2016 Act
- Amendments to Part 8 of the 2016 Act
- Amendments to Part 10 of the 2016 Act
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