Summary
2.This Act makes provision requiring the Welsh Revenue Authority (“WRA”) to establish a register of persons that provide visitor accommodation at premises in Wales; to grant principal councils the power to introduce a levy on overnight stays in visitor accommodation in their areas (“visitor levy”); provision for WRA to collect and manage a visitor levy on behalf of principal councils; and provision to make miscellaneous amendments to the Tax Collection and Management (Wales) Act 2016 (“TCMA 2016”).
3.The Act comprises 68 sections and 2 Schedules and is divided into four Parts as follows:
	Part 1 - Overview of Act and Key Terms Used in Act
	Part 2 - Register of Visitor Accommodation Providers
	Part 3 - Visitor Levy
	Part 4 - Miscellaneous and General Provision
	Schedule 1 – Information to be included in the register of visitor accommodation providers
	Schedule 2 – Amendments relating to Parts 2 and 3.