Information to be included in the register
- Provide required details for the visitor accommodation register Any Person
UK Act of Parliament
2025
Wales
Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
At a glance
Enforced by
What's here
28 compliance obligations
Penalty landscape
2 of 28 obligations carry a fine up to £1,400. 4 carry different penalties and 22 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 14
- Trader 1
Plus 13 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
A VAP’s entry in the register must contain the following...
- Include required premises details in your visitor accommodation register entry Any Person
Partnerships and unincorporated bodies
- Provide names and addresses of all partners or managing members in visitor accommodation register Any Person
After section 15(1) (general directions) insert— (1A) Before giving a...
Other duties (1) — Crown / regulator
- Welsh Ministers must consult councils before giving visitor levy directions Crown / Minister / Government department
After section 24 insert— Payments of net proceeds of the...
Other duties (1) — Crown / regulator
- WRA must account for and pay visitor levy proceeds to local councils Statutory regulator
In section 25 (payments of receipts into Welsh Consolidated Fund)—...
Other duties (1) — Crown / regulator
- WRA must pay deducted levy costs into the Welsh Consolidated Fund Statutory regulator
After section 120 insert— Penalty points and penalties for failures...
- Fail to submit visitor levy returns on time Any Person
After section 122A (further penalties for continuing failure to pay...
Fine up to £5,000- Fail to pay visitor levy — continuing non-payment penalties Any Person
In section 25 (payments of receipts into Welsh Consolidated Fund),...
Other duties (1) — Crown / regulator
- WRA must pay collected tax and levy receipts into Welsh Consolidated Fund Statutory regulator
Browse 52 other Schedules — structural / supplementary
Where WRA has registered a person under section 8, or...
Circumstances in which information need not be included in the register
Interpretation
The Tax Collection and Management (Wales) Act 2016 (anaw 6)
Omit section 35 (Public Services Ombudsman).
In section 164 (payment and enforcement), in paragraph (c), at...
In section 172(6) (appealable decisions), after “information notice” insert “or...
In section 179(2)(b) (time limit for making an appeal), after...
In section 182(7) (payment of penalties in the event of...
In section 183 (disposal of reviews and appeals in respect...
In section 187B (Crown application) (as inserted by paragraph 50...
In section 193 (index), in the entry for “protected taxpayer...
Public Audit (Wales) Act 2013 (anaw 3)
Public Services Ombudsman (Wales) Act 2019 (anaw 3)
In section 12 (main functions of WRA), after subsection (2)...
Introduction
Amendment of references to “devolved tax” etc. in the 2016 Act
Amendments to Part 2 of the 2016 Act
In section 18(1) (permitted disclosures), before paragraph (a) insert—
In section 26(2) (Charter of standards and values)—
In section 27 (corporate plan), after subsection (2) insert—
In section 29 (accounts), after subsection (2) insert—
In section 17 (confidentiality of protected taxpayer information), in subsections...
In section 30 (tax statement), after subsection (1) insert—
In section 31 (audit), in subsection (4)(b) after “section” insert...
Amendments to Part 3 of the 2016 Act
In section 58 (conditions for making WRA assessments), after subsection...
Amendments to Part 3A of the 2016 Act
In Part 3A of the 2016 Act—
Amendment to Part 4 of the 2016 Act
Amendments to Part 5 of the 2016 Act
In the italic heading before section 118, after “make” insert...
In section 118 (penalty for failure to make tax return...
In section 18(1) (permitted disclosures)— (a) omit “taxpayer”;
In section 119 (penalty for failure to make tax return...
In section 120 (penalty for failure to make tax return...
In section 121(1) (reduction in penalty for failure to make...
In section 122 (penalty for failure to pay tax on...
In section 126 (reasonable excuse for failure to make tax...
In section 127 (assessment of penalties under Chapter 2)—
In section 128(2) (time limit for assessment of penalties under...
Amendments to Part 8 of the 2016 Act
In section 20 (offence of wrongful disclosure of protected taxpayer...
Amendments to Part 10 of the 2016 Act
In section 189(2) (regulations), after “18(2),” insert “24A(5),”.
(1) Section 190 (issue of notices by WRA) is amended...
In section 191 (giving notices and other documents to WRA)—...
In section 192 (interpretation)— (a) in subsection (2)—
In section 193 (index of defined expressions), in Table 1—...
In section 30 (Tax Statement)— (a) in subsection (1), omit...
In section 31 (audit)— (a) in subsection (1)(b), for “Tax...
In section 33 (accounting officer), in subsection (3)(a), for “Tax...
Register of visitor accommodation providers
Other duties (1) — Crown / regulator
- WRA must establish and maintain a public register of visitor accommodation providers Statutory regulator
Duty of visitor accommodation providers to be registered
- Register your visitor accommodation premises with the WRA Any Person
Applications to be registered
- Apply to WRA to register before providing visitor accommodation in Wales Any Person
Penalties for failing to register
- Provide visitor accommodation without being registered Any Person
Duty to notify WRA of changes and inaccuracies
Fine up to £1,400- Notify WRA of register changes or inaccuracies within 30 days Any Person
Penalties for failure to comply with notice under section 12
Fine up to £1,400- Fail to comply with WRA information notice (visitor accommodation) Any Person
Penalties where a person fails to apply for removal from the register
Fine up to £1,000- Fail to apply for removal from visitor accommodation register Any Person
Registration: powers to make further or different provision
Other duties (1) — Crown / regulator
- Welsh Ministers may make regulations about visitor accommodation register and penalties Crown / Minister / Government department
Duty to make levy return in respect of accounting period
- File a visitor accommodation levy return for each accounting period Any Person
Annual or quarterly return
- Choose annual or quarterly levy returns based on your levy liability Trader
Payment of the levy
- Pay the visitor accommodation levy to WRA by your filing date Any Person
Persons that have ceased to be a VAP: duties under this Chapter
- Complete outstanding levy duties after ceasing to be a visitor accommodation provider Any Person
Principal council account for proceeds of the levy
Other duties (1) — Crown / regulator
- Principal council must keep a separate account for visitor levy proceeds Local authority
Use of proceeds of the levy for destination management and improvement
Other duties (1) — Crown / regulator
- Councils must spend visitor levy proceeds on destination management Local authority
Report on use of proceeds of the levy
Other duties (1) — Crown / regulator
- Council must publish annual report on visitor levy spending Local authority
Levy partnership forums
Other duties (1) — Crown / regulator
- Councils must establish and run a visitor levy partnership forum Local authority
Consultation before introducing, changing or abolishing the levy
Other duties (1) — Crown / regulator
- Councils must consult before introducing, changing or abolishing the visitor levy Local authority
Introduction of the levy and changes to or abolition of the levy
Other duties (1) — Crown / regulator
- Council must publish notice of visitor accommodation levy changes Local authority
Review of operation and effect of Act
Other duties (1) — Crown / regulator
- Welsh Ministers must review and report on the Act every 5 years Crown / Minister / Government department
Browse 49 other sections — procedural / definitional / commencement
Overview of this Act
Visitor accommodation
Visitor accommodation provider
Power to register persons where no application has been made to WRA
Penalties for failure to notify WRA of changes and inaccuracies
Power to change the register where no notice has been given to WRA
Power to require information
Removal of a person from the register on application to WRA
Power to remove a person from the register when no application has been made
Reasonable excuse
Powers to reduce, waive or suspend penalties
Assessment of penalties
Payment of penalties
Double jeopardy
Liability of personal representatives
Reviews and appeals
Registration of partnerships and unincorporated bodies
Interpretation of Part
Amendment of the Tax Collection and Management (Wales) Act 2016 etc.
Power of principal council to introduce levy on overnight stays in visitor accommodation
Overnight stays in visitor accommodation
Liability to pay the levy
Calculating the amount of levy that is payable
Rates of the levy
Determining which rate applies
Adding an additional amount to a levy rate
Application for repayment of amount equivalent to the levy
Meaning of “accounting period”: annual returns
Meaning of “accounting period”: quarterly returns
Collection and management of the levy by WRA
Overnight stays that are unaffected by the introduction of, or changes to, the levy
Interpretation of Chapter
Visitor accommodation at premises within the area of more than one principal council
Arrangements with third party to collect the levy etc. on behalf of provider
Welsh Ministers’ power to impose advertising and billing etc. requirements
Exercise by a principal council of its functions under this Part etc.
Meaning of “relevant business” in this Chapter
Duties and liabilities of partnerships and unincorporated bodies
Power to make further provision about partnerships and unincorporated bodies
Death, incapacity and insolvency
Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist
Power to make provision about transfers of businesses as going concerns
Guidance issued by the Welsh Ministers
Power to extend Act to berths and moorings
Power to make consequential, transitional etc. provision
Regulations under this Act
Interpretation
Coming into force
Short title
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025: rural proofing impact assessment (opens in a new tab) Other
- Visitor Accommodation (Register and Levy) Etc. (Wales) Bill: equality impact assessment (opens in a new tab) Other
- Visitor levy to support tourism becomes law (opens in a new tab) Detailed Guidance
- Visitor Levy for visitor accommodation providers: overview (opens in a new tab) Detailed Guidance
- Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (opens in a new tab) Detailed Guidance
- Registering visitor accommodation: overview (opens in a new tab) Detailed Guidance
- Visitor accommodation registration - GOV.WALES (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Welsh Revenue Authority
Collects and manages devolved taxes in Wales: Land Transaction Tax (replacing Stamp Duty Land Tax) and Landfill Disposals Tax. Provides guidance and …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.