# The Tax Collection and Management (Visitor Levy Costs) (Wales) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
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.
Regulation 2 defines certain terms used in these Regulations.
Regulation 3 provides that the deduction WRA makes in respect of its costs and disbursements must be limited to 10% of the proceeds of the visitor levy.
Regulation 4 provides a mechanism whereby the percentage amount that WRA must deduct is reduced if a 10% deduction under regulation 3 would result in WRA deducting sums in respect of costs and disbursements that exceed the total visitor levy operating costs.
The Welsh Ministers’ code of practice on the carrying out of regulatory impact assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales.

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Source: https://www.legislation.gov.uk/wsi/2026/26/note (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-visitor-levy-costs-wales-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.