PART 3

VISITOR LEVY
CHAPTER 2

ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Returns

Duty to make levy return in respect of accounting period
36
1
A visitor accommodation provider (“VAP”) must make a return to WRA, relating to the levy in respect of each accounting period.
2
A VAP must make a return in respect of each accounting period regardless of whether any overnight stays in visitor accommodation have taken place in the accommodation‍ the VAP provides during the accounting period to which the return relates.
3
The return must contain—
a
an assessment of the amount of levy payable by the VAP in respect of the accounting period, and
b
either—
i
a declaration by the VAP that the information contained in the return, and in any document that accompanies the return, is true and complete to the best of the VAP’s knowledge, or
ii
if the VAP authorises an agent or other third party (see section 52) to complete the return on the VAP’s behalf, a certification by the agent or other third party that the VAP has made a declaration to that effect.
4
The return must be made on or before the filing date for the return.
5
The filing date for the return—
a
in the case of annual returns, is‍ 31 May in the financial year following the financial year to which the return relates;
b
in the case of quarterly returns, is‍ 60 days after the end of the accounting period to which the return relates.
6
In this Chapter, a reference to a “visitor accommodation provider” is to a visitor accommodation provider that provides, or offers to provide, visitor accommodation at premises in the area of a principal council that has introduced the levy.
S. 36 in force at 19.9.2025, see s. 67(1)