The Tax Collection and Management (Visitor Levy Costs) (Wales) Regulations 2026

• Citation: S.I. 2026/26 (W.)
• Sections: 4

Section 1 Title and coming into force

(1) The title of these Regulations is the Tax Collection and Management (Visitor Levy Costs) (Wales) Regulations 2026.

(2) These Regulations come into force on 13 February 2026.

Section 2 Interpretation

In these Regulations—

“ the 2016 Act ” (“ Deddf 2016 ”) means the Tax Collection and Management (Wales) Act 2016;

“ participating principal council ” (“ prif gyngor sy’n cymryd rhan ”) means a council for a county or a county borough in Wales that has introduced a visitor levy under section 48 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 ;

“ total visitor levy operating costs ” (“ cyfanswm costau gweithredu ardoll ymwelwyr ”) means the sum of the visitor levy operating costs in respect of all participating principal councils;

“ visitor levy operating costs ” (“ costau gweithredu ardoll ymwelwyr ”) means the amount of costs and disbursements that WRA considers appropriate in respect of the costs it has incurred, and costs it may incur and disbursements that may become payable after it has paid the proceeds of the visitor levy to a participating principal council, in connection with the exercise of its functions during that financial year in relation to the visitor levy for a participating principal council’s area;

“ WRA ” (“ ACC ”) means the Welsh Revenue Authority.

Section 3 Deductions for costs and disbursements – 10% limit

In respect of each participating principal council, for the purpose of section 24A of the 2016 Act WRA must not deduct more than 10% of the proceeds of the visitor levy collected in each financial year in respect of its costs and disbursements.

Section 4 Deductions for costs and disbursements – reduced limit

If the deductions made under regulation 3 would result in a situation where the total sum of all the deductions made by WRA for each participating principal council exceed the amount of the total visitor levy operating costs, then the deduction WRA makes must instead be reduced to a percentage amount from the proceeds of the visitor levy that is—

(a) the same percentage deduction for all participating principal councils, and

(b) when the deduction for all participating principal councils is aggregated, a sum that is the same amount as the total visitor levy operating costs.