PART 3VISITOR LEVY
CHAPTER 1APPLICATION, OPERATION AND RATES OF LEVY
Repayment of amount equivalent to the levy
35Application for repayment of amount equivalent to the levy
(1)
In this section, “levy repayment” means a payment to a person by the Welsh Revenue Authority (“WRA”), under subsection (5) or (6), of a sum equivalent to all or part of the amount of levy payable in respect of an overnight stay in visitor accommodation that has taken place.
(2)
WRA may make a levy repayment in respect of an overnight stay only if—
(a)
an application for a levy repayment is made to WRA—
(i)
by a person that, under a contract, provided consideration in respect of the overnight stay, and
(ii)
before the end of the period of 90 days beginning with the last day a person was entitled under the contract to reside in or at the visitor accommodation, and
(b)
WRA considers that subsection (3) or (4) applies in relation to the contract.
(3)
This subsection applies in relation to a contract if a person stayed overnight in or at the visitor accommodation under the contract because that person—
(a)
was unable to reside in their sole or main residence due to a risk to their health, safety or welfare, or
(b)
was, at the time of the stay, otherwise homeless (within the meaning of section 55 of the Housing (Wales) Act 2014 (anaw 7)).
(4)
This subsection applies in relation to a contract if—
(a)
a person (“P”)—
(i)
stayed overnight in or at the visitor accommodation under the contract,
(ii)
during the stay, accompanied a person in receipt of a disability benefit (“A”) and provided care, support or assistance to A, and
(iii)
the visitor accommodation was at the same premises as the visitor accommodation that A stayed in or at (whether or not P stayed in or at the accommodation under the same contract as A), and
(b)
subsection (3) does not apply in relation to the contract.
(5)
Where WRA considers that an application has been made as described in subsection (2)(a) and that subsection (3) applies to the contract, WRA must either—
(a)
pay to the applicant an amount equivalent to the amount of levy payable in respect of the stay, or
(b)
where WRA considers that payment should not be made in relation to—
(i)
every person who stayed overnight in or at the visitor accommodation under the contract;
(ii)
every night on which one or more people stayed overnight in or at the visitor accommodation under the contract,
pay to the applicant an amount equivalent to the amount of levy payable in relation to each person and each night in respect of which WRA considers payment should be made.
(6)
Where WRA considers that an application has been made as described in subsection (2)(a) and that subsection (4) applies to the contract, WRA must either—
(a)
pay to the applicant an amount equivalent to the amount of levy payable in relation to P’s stay, or
(b)
where WRA considers that payment should not be made in relation to every night on which P stayed overnight in or at the visitor accommodation under the contract, pay to the applicant an amount equivalent to the amount of levy payable in relation to the night or nights—
(i)
on which P stayed overnight, and
(ii)
in respect of which WRA considers payment should be made.
(7)
In subsection (4)(a)(ii), “disability benefit” means—
(a)
a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 (c. 4) or section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
(b)
a personal independence payment under the Welfare Reform Act 2012 (c. 5) or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1));
(c)
an attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992 or section 64 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(d)
a constant attendance allowance under section 104 of the Social Security Contributions and Benefits Act 1992 or section 104 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(e)
an adult disability payment under the Disability Assistance for Working Age People (Scotland) Regulations 2022 (S.S.I. 2022/54) or the Disability Assistance for Working Age People (Transitional Provisions and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/217);
(f)
a child disability payment under the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174);
(g)
an armed forces independence payment under article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
(h)
a constant attendance allowance under—
(i)
article 14 or 43 of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686);
(ii)
article 8 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606);
(i)
a mobility supplement under—
(i)
article 25A or 48A of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686);
(ii)
article 20 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606).
(8)
The Welsh Ministers may by regulations amend this section for the purposes of—
(a)
adding, removing or changing descriptions of circumstances in which WRA may or must make a levy repayment;
(b)
amending the definition of “disability benefit”.