121.This section places a duty on a principal council to publish a report on the use of the proceeds of the levy for each financial year the council received proceeds of the levy. The report must include information about the amount of visitor levy received by the council in the financial year in question. The report must also set out how the proceeds have been or will be used for the purposes of destination management and improvement. Prior to publication, a principal council must send a draft report to members of the levy partnership forum established by the council (see section 46) and consult them on that draft.
122.The council must publish the report on their webpages (see section 66 (3)(a)(i)) as soon as practicable after 30 June in the financial year following the financial year to which the report relates, and no later than the end of the financial year following the financial year to which the report relates.
123.The Welsh Ministers may by regulations amend this section to set out requirements for the content of the reports, and to change the number of reports that must be published for a financial year, the frequency of publication and the date by which they must be published. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Commentary on Sections Part 3 – Visitor Levy Chapter 3 – Use of Proceeds of Levy by Principal Councils Section 45 – Report on use of proceeds of the levy