PART 3 E+W VISITOR LEVY

CHAPTER 1 E+W APPLICATION, OPERATION AND RATES OF LEVY

Application and operation of the levy E+W

30 Liability to pay the levy E+W

(1) The person liable to pay the levy on an overnight stay in visitor accommodation is the visitor accommodation provider.

(2) Liability to pay the levy on an overnight stay in visitor accommodation arises when‍ (the overnight stay having taken place) the entitlement under the contract to reside in or at the accommodation ceases.

Commencement Information

I1 S. 30 in force at 19.9.2025, see s. 67(1)