# Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, Section 52: Arrangements with third party to collect the levy etc. on behalf of provider

Extent: E+W

(1) A visitor accommodation provider may make arrangements for one or more persons, on behalf of the provider, to—
(a) collect sums equivalent to the amount of the levy in respect of overnight stays in visitor accommodation;
(b) make returns, or pay the levy, to WRA;
(c) issue repayments of sums collected by virtue of paragraph (a).
(2) The making of an arrangement under subsection (1) does not affect a visitor accommodation provider’s obligations under or by virtue of—
(a) this Act, or
(b) the Tax Collection and Management (Wales) Act 2016 (anaw 6) (in so far as it applies in relation to the levy).

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Source: https://www.legislation.gov.uk/asc/2025/5/section/52 (the official version)
Page: https://openlegislation.uk/visitor-accommodation-register-and-levy-etc-wales-act-2025/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.