Commentary on Sections Part 3 – Visitor Levy Chapter 4 – Introducing, Changing Or Abolishing the Levy Section 47 – Consultation before introducing, changing or abolishing the levy
127.This section makes provision about the steps a principal council must take before it introduces or abolishes the visitor levy, or (where Welsh Ministers have made regulations under section 34 enabling councils to do so) adds, changes or removes an additional amount of visitor levy.
128.If the Welsh Ministers have made regulations under section 34 enabling principal councils to make changes to the amount of visitor levy payable in their areas, councils may not take any steps to change the amount of visitor levy payable until 12 months after the visitor levy has come into effect in their area.
129.A principal council must notify WRA of its proposal in respect of the visitor levy and publish a report that sets out the proposal.
130.Where a principal council proposes to introduce the visitor levy, it must publish a report including an estimate of the proceeds of the levy in the first full financial year, an estimate of the costs it is likely to incur, how it intends to use the proceeds for destination management and improvement of a council’s area and proposals for membership of the levy partnership forum.
131.Where a principal council proposes to change the amount of visitor levy, it must publish a report including an estimate of the proceeds of the levy in respect of the first full financial year after the visitor levy is changed, and information about how it intends to use those proceeds towards destination management and improvement of a council’s area.
132.Where a principal council proposes to abolish the visitor levy in its area it must provide an estimate of the impact on its revenues in the first full financial year after the visitor levy is abolished.
133.In each case, a principal council must send its report to WRA and consult the mandatory consultees (see subsection (6)), and other appropriate persons, on its report and proposal in respect of the visitor levy.
134.A principal council must consider its proposal having regard to the responses received during the consultation. It must then notify WRA as to whether it intends to proceed with its proposal in relation to the visitor levy, publish a final report and send that report to WRA.
135.The final report must set out a principal council’s intentions in relation to its proposal and where it intends to proceed with its proposal, the details of that proposal (including highlighting of any changes made to the proposal from that which was consulted on). The final report must also include a summary of the representations received during the consultation.
136.Subsection (10) defines certain terms used in this section that relate to the mandatory consultees as well as “destination management and improvement”.
137.Subsection (11) permits principal councils to commence consultation and notification requirements as set out in this section ahead of the section coming into force.