{
  "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026.json",
  "id": "wsi/2026/26",
  "title": "The Tax Collection and Management (Visitor Levy Costs) (Wales) Regulations 2026",
  "short_title": "Tax Collection and Management (Visitor Levy Costs) 2026",
  "long_title": "Section 24A of the Tax Collection and Management (Wales) Act 2016 requires the Welsh Revenue Authority (“WRA”) to pay the proceeds of the visitor levy to the relevant principal council but only after WRA has deducted its costs and disbursements. Subsection (5) provides the Welsh Ministers with a regulation making power to make further provision about the deduction of amounts in respect of those costs and disbursements.",
  "citation": "W.S.I. 2026/26",
  "type": "wsi",
  "year": "2026",
  "number": "26",
  "version": "current",
  "date": "2026-02-04",
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  "provisions": [
    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Title and coming into force",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/regulation-1",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Deductions for costs and disbursements – 10% limit",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Deductions for costs and disbursements – reduced limit",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2026-02-06",
      "size": 644946,
      "url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/pdf/wsi_20260026_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2026/26/pdfs/wsi_20260026_mi.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "anaw/2016/6",
      "title": "Tax Collection and Management (Wales) Act 2016",
      "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
      "provisions": [
        "section/24A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2026/26",
    "retrieved_at": "2026-10-28T22:55:49.948756+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}