Section 30 – Liability to pay the levy
84.This section sets out that the person that is liable to pay the visitor levy on an overnight stay in visitor accommodation is the VAP. The point at which the liability to pay the visitor levy arises is when the entitlement under the contract to reside in or at the visitor accommodation ceases. This will generally be the point of departure of the final visitor entitled to reside under the contract.
85.Although liability rests with a VAP to pay the visitor levy, they are able to recover the liability from their visitors as part of their contractual terms should they wish. A VAP can therefore decide when and how to pass these costs on to visitors, be that at point of payment by a visitor, arrival at the visitor accommodation or departure from the visitor accommodation. The provider is ultimately liable and must ensure the amount they pay to WRA is correct.
