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