
2025 No. 1305 (W. 211) (C. 67)
Visitor Levy, Wales
The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (Commencement) Order 2025
Made 10 December 2025
The Welsh Ministers make the following Order in exercise of the powers conferred on them by section 67(2) and (3)(b) of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.
Title and interpretation
1 

(1) The title of this Order is the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (Commencement) Order 2025.
(2) In this Order, “the Act” means the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.
Provisions coming into force on 1 October 2026
2 
The following provisions of the Act come into force on 1 October 2026—
(a) section 4 (register of visitor accommodation providers);
(b) section 5 (duty of visitor accommodation providers to be registered);
(c) section 6(1) to (4) (applications to be registered);
(d) section 8 (power to register persons where no application has been made to WRA);
(e) section 9 (duty to notify WRA of changes and inaccuracies);
(f) section 11(1) to (3) (power to change the register where no notice has been given to WRA);
(g) section 12 (power to require information);
(h) section 14 (removal of a person from the register on application to WRA);
(i) section 16(1) to (3) (power to remove a person from the register when no application has been made);
(j) section 23 (reviews and appeals) for all purposes except for in respect of a decision relating to a penalty under Part 2 of the Act;
(k) section 24 (registration of partnerships and unincorporated bodies);
(l) section 25(a) and (b) (interpretation of Part);
(m) section 26 (registration: powers to make further or different provision);
(n) section 27 (amendment of the Tax Collection and Management (Wales) Act 2016 etc.);
(o) section 55 (meaning of “relevant business” in this Chapter) in so far as not already in force;
(p) section 56(1) to (6) (duties and liabilities of partnerships and unincorporated bodies) in so far as not already in force;
(q) section 57 (power to make further provision about partnerships and unincorporated bodies) in so far as not already in force;
(r) section 58 (death, incapacity and insolvency) in so far as not already in force;
(s) section 59 (power to make provision about death, incapacity, insolvency and cases where a person ceases to exist) in so far as not already in force;
(t) section 60 (power to make provision about transfers of businesses as going concerns) in so far as not already in force;
(u) Schedule 1 (information to be included in the register of visitor accommodation providers);
(v) Part 1 of Schedule 2 (amendments relating to Parts 2 and 3).
Provisions coming into force on 1 April 2027
3 
The following provisions of the Act come into force on 1 April 2027—
(a) section 6(5) (applications to be registered);
(b) section 7 (penalties for failing to register);
(c) section 10 (penalties for failure to notify WRA of changes and inaccuracies);
(d) section 11(4) (power to change the register where no notice has been given to WRA);
(e) section 13 (penalties for failure to comply with notice under section 12);
(f) section 15 (penalties where a person fails to apply for removal from the register);
(g) section 16(4) (power to remove a person from the register when no application has been made);
(h) section 17 (reasonable excuse);
(i) section 18 (powers to reduce, waive or suspend penalties);
(j) section 19 (assessment of penalties);
(k) section 20 (payment of penalties);
(l) section 21 (double jeopardy);
(m) section 22 (liability of personal representatives);
(n) section 23 (reviews and appeals) for all remaining purposes;
(o) section 25(c) (interpretation of Part);
(p) section 56(7) (duties and liabilities of partnerships and unincorporated bodies) in so far as not already in force.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
10 December 2025