| Guvnor

Enforced by: WRA
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 2 of 29 obligations carry a fine up to £1,400. 4 carry different penalties and 23 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person15 Trader1

Plus 13 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2679 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Trader — also bound by 863 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Register of visitor accommodation providers Regulated

Other duties (1) — Crown / regulator

WRA must establish and maintain a public register of visitor accommodation providersStatutory regulator

s.005 Duty of visitor accommodation providers to be registered Regulated

s.006 Applications to be registered Regulated

Apply to WRA to register before providing visitor accommodation in WalesAny Person

s.007 Penalties for failing to register Regulated

Provide visitor accommodation without being registeredAny Person

s.009 Duty to notify WRA of changes and inaccuracies Prosecution

Notify WRA of register changes or inaccuracies within 30 daysAny Person

Fine up to £1,400

s.013 Penalties for failure to comply with notice under section 12 Prosecution

Fail to comply with WRA information notice (visitor accommodation)Any Person

Fine up to £1,400

s.015 Penalties where a person fails to apply for removal from the register Prosecution

Fail to apply for removal from visitor accommodation registerAny Person

Fine up to £1,000

s.026 Registration: powers to make further or different provision Regulated

Other duties (1) — Crown / regulator

Welsh Ministers may make regulations about visitor accommodation register and penaltiesCrown / Minister / Government department

s.036 Duty to make levy return in respect of accounting period Regulated

File a visitor accommodation levy return for each accounting periodAny Person

s.037 Annual or quarterly return Regulated

Choose annual or quarterly levy returns based on your levy liabilityTrader

s.040 Payment of the levy Regulated

Pay the visitor accommodation levy to WRA by your filing dateAny Person

s.041 Persons that have ceased to be a VAP: duties under this Chapter Regulated

Complete outstanding levy duties after ceasing to be a visitor accommodation providerAny Person

s.043 Principal council account for proceeds of the levy Regulated

Other duties (1) — Crown / regulator

Principal council must keep a separate account for visitor levy proceedsLocal authority

s.044 Use of proceeds of the levy for destination management and improvement Regulated

Other duties (1) — Crown / regulator

Councils must spend visitor levy proceeds on destination managementLocal authority

s.045 Report on use of proceeds of the levy Regulated

Other duties (1) — Crown / regulator

Council must publish annual report on visitor levy spendingLocal authority

s.046 Levy partnership forums Regulated

Other duties (1) — Crown / regulator

Councils must establish and run a visitor levy partnership forumLocal authority

s.047 Consultation before introducing, changing or abolishing the levy Regulated

Other duties (1) — Crown / regulator

Councils must consult before introducing, changing or abolishing the visitor levyLocal authority

s.048 Introduction of the levy and changes to or abolition of the levy Regulated

Other duties (1) — Crown / regulator

Council must publish notice of visitor accommodation levy changesLocal authority

s.056 Duties and liabilities of partnerships and unincorporated bodies Regulated

Partners and managing members must meet registration and levy dutiesAny Person

s.063 Review of operation and effect of Act Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must review and report on the Act every 5 yearsCrown / Minister / Government department

48 other provisions — procedural and definitional

s.001 Overview of this Act

s.002 Visitor accommodation

s.003 Visitor accommodation provider

s.008 Power to register persons where no application has been made to WRA

s.010 Penalties for failure to notify WRA of changes and inaccuracies

s.011 Power to change the register where no notice has been given to WRA

s.012 Power to require information

s.014 Removal of a person from the register on application to WRA

s.016 Power to remove a person from the register when no application has been made

s.017 Reasonable excuse

s.018 Powers to reduce, waive or suspend penalties

s.019 Assessment of penalties

s.020 Payment of penalties

s.021 Double jeopardy

s.022 Liability of personal representatives

s.023 Reviews and appeals

s.024 Registration of partnerships and unincorporated bodies

s.025 Interpretation of Part

s.027 Amendment of the Tax Collection and Management (Wales) Act 2016 etc.

s.028 Power of principal council to introduce levy on overnight stays in visitor accommodation

s.029 Overnight stays in visitor accommodation

s.030 Liability to pay the levy

s.031 Calculating the amount of levy that is payable

s.032 Rates of the levy

s.033 Determining which rate applies

s.034 Adding an additional amount to a levy rate

s.035 Application for repayment of amount equivalent to the levy

s.038 Meaning of “accounting period”: annual returns

s.039 Meaning of “accounting period”: quarterly returns

s.042 Collection and management of the levy by WRA

s.049 Overnight stays that are unaffected by the introduction of, or changes to, the levy

s.050 Interpretation of Chapter

s.051 Visitor accommodation at premises within the area of more than one principal council

s.052 Arrangements with third party to collect the levy etc. on behalf of provider

s.053 Welsh Ministers’ power to impose advertising and billing etc. requirements

s.054 Exercise by a principal council of its functions under this Part etc.‍

s.055 Meaning of “relevant business” in this Chapter

s.057 Power to make further provision about partnerships and unincorporated bodies

s.058 Death, incapacity and insolvency

s.059 Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist

s.060 Power to make provision about transfers of businesses as going concerns

s.061 Guidance issued by the Welsh Ministers

s.062 Power to extend Act to berths and moorings

s.064 Power to make consequential, transitional etc. provision

s.065 Regulations under this Act

s.066 Interpretation

s.067 Coming into force

s.068 Short title

Schedules

9 of 61 shown

s.sch001 Information to be included in the register Regulated

Provide required details for the visitor accommodation registerAny Person

s.sch001 A VAP’s entry in the register must contain the following... Regulated

Include required premises details in your visitor accommodation register entryAny Person

s.sch001 Partnerships and unincorporated bodies Regulated

Provide names and addresses of all partners or managing members in visitor accommodation registerAny Person

s.sch002 After section 15(1) (general directions) insert— (1A) Before giving a... Regulated

Other duties (1) — Crown / regulator

Welsh Ministers must consult councils before giving visitor levy directionsCrown / Minister / Government department

s.sch002 After section 24 insert— Payments of net proceeds of the... Regulated

Other duties (1) — Crown / regulator

WRA must account for and pay visitor levy proceeds to local councilsStatutory regulator

s.sch002 In section 25 (payments of receipts into Welsh Consolidated Fund)—... Regulated

Other duties (1) — Crown / regulator

WRA must pay deducted levy costs into the Welsh Consolidated FundStatutory regulator

s.sch002 After section 120 insert— Penalty points and penalties for failures... Regulated

Fail to submit visitor levy returns on timeAny Person

s.sch002 After section 122A (further penalties for continuing failure to pay... Prosecution

Fail to pay visitor levy — continuing non-payment penaltiesAny Person

Fine up to £5,000

s.sch002 In section 25 (payments of receipts into Welsh Consolidated Fund),... Regulated

Other duties (1) — Crown / regulator

WRA must pay collected tax and levy receipts into Welsh Consolidated FundStatutory regulator

52 other schedules

s.sch001 Where WRA has registered a person under section 8, or...

s.sch001 Circumstances in which information need not be included in the register

s.sch001 Interpretation

s.sch002 The Tax Collection and Management (Wales) Act 2016 (anaw 6)

s.sch002 Omit section 35 (Public Services Ombudsman).

s.sch002 In section 164 (payment and enforcement), in paragraph (c), at...

s.sch002 In section 172(6) (appealable decisions), after “information notice” insert “or...

s.sch002 In section 179(2)(b) (time limit for making an appeal), after...

s.sch002 In section 182(7) (payment of penalties in the event of...

s.sch002 In section 183 (disposal of reviews and appeals in respect...

s.sch002 In section 187B (Crown application) (as inserted by paragraph 50...

s.sch002 In section 193 (index), in the entry for “protected taxpayer...

s.sch002 Public Audit (Wales) Act 2013 (anaw 3)

s.sch002 Public Services Ombudsman (Wales) Act 2019 (anaw 3)

s.sch002 In section 12 (main functions of WRA), after subsection (2)...

s.sch002 Introduction

s.sch002 Amendment of references to “devolved tax” etc. in the 2016 Act

s.sch002 Amendments to Part 2 of the 2016 Act

s.sch002 In section 18(1) (permitted disclosures), before paragraph (a) insert—

s.sch002 In section 26(2) (Charter of standards and values)—

s.sch002 In section 27 (corporate plan), after subsection (2) insert—

s.sch002 In section 29 (accounts), after subsection (2) insert—

s.sch002 In section 17 (confidentiality of protected taxpayer information), in subsections...

s.sch002 In section 30 (tax statement), after subsection (1) insert—

s.sch002 In section 31 (audit), in subsection (4)(b) after “section” insert...

s.sch002 Amendments to Part 3 of the 2016 Act

s.sch002 In section 58 (conditions for making WRA assessments), after subsection...

s.sch002 Amendments to Part 3A of the 2016 Act

s.sch002 In Part 3A of the 2016 Act—

s.sch002 Amendment to Part 4 of the 2016 Act

s.sch002 Amendments to Part 5 of the 2016 Act

s.sch002 In the italic heading before section 118, after “make” insert...

s.sch002 In section 118 (penalty for failure to make tax return...

s.sch002 In section 18(1) (permitted disclosures)— (a) omit “taxpayer”;

s.sch002 In section 119 (penalty for failure to make tax return...

s.sch002 In section 120 (penalty for failure to make tax return...

s.sch002 In section 121(1) (reduction in penalty for failure to make...

s.sch002 In section 122 (penalty for failure to pay tax on...

s.sch002 In section 126 (reasonable excuse for failure to make tax...

s.sch002 In section 127 (assessment of penalties under Chapter 2)—

s.sch002 In section 128(2) (time limit for assessment of penalties under...

s.sch002 Amendments to Part 8 of the 2016 Act

s.sch002 In section 20 (offence of wrongful disclosure of protected taxpayer...

s.sch002 Amendments to Part 10 of the 2016 Act

s.sch002 In section 189(2) (regulations), after “18(2),” insert “24A(5),”.

s.sch002 (1) Section 190 (issue of notices by WRA) is amended...

s.sch002 In section 191 (giving notices and other documents to WRA)—...

s.sch002 In section 192 (interpretation)— (a) in subsection (2)—

s.sch002 In section 193 (index of defined expressions), in Table 1—...

s.sch002 In section 30 (Tax Statement)— (a) in subsection (1), omit...

s.sch002 In section 31 (audit)— (a) in subsection (1)(b), for “Tax...

s.sch002 In section 33 (accounting officer), in subsection (3)(a), for “Tax...

Help complying

Guvnor’s practical routes through this instrument.

Accommodation compliance for hotels, B&Bs, and holiday lets

Compliance journey for accommodation providers covering tourist registration, fire safety for sleeping accommodation, legionella management, VAT on accommodation, short-term lets regulation, HMO …

Start a hospitality business: licences, food safety, and compliance

End-to-end learning path for opening a hospitality business. Covers premises licences, food business registration, HACCP, fire safety, employer obligations, tipping law, and …

Running visitor accommodation in Wales

Complete guide to registration and compliance for visitor accommodation providers in Wales. Covers the mandatory accommodation register, the Wales Visitor Levy, business …

Help with Wales Visitor Levy

Troubleshooting guide for Wales visitor accommodation registration and levy collection. Helps accommodation providers understand registration requirements, council levy adoption, and how to …

Starting a business in Wales

Comprehensive guide to Wales-specific requirements when starting a business. Covers the key regulatory divergences from England, including business rates, the Welsh language, …

5 more guides that reference this instrument

Register your visitor accommodation in Wales Wales Visitor Levy: what accommodation providers need to know Accommodation regulations for hotels, B&Bs, and short-term lets Doing business in Wales: key differences from England Specialist hospitality licences and permissions

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

VARLEWA 2025

Does it bind you?

Other Acts binding the same actors

What it requires

Schedules

Help complying

Accommodation compliance for hotels, B&Bs, and holiday lets

Start a hospitality business: licences, food safety, and compliance

Running visitor accommodation in Wales

Help with Wales Visitor Levy

Starting a business in Wales