PART 3

VISITOR LEVY
CHAPTER 2

ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Returns

Meaning of “accounting period”: annual returns
38
1
This section applies in relation to a VAP that decides under section 37 to make an annual return in respect of a financial year.
2
The accounting period is the financial year, subject to subsection (3).
3
Where the VAP commences leviable operations, the VAP’s first accounting period—
a
begins on the date the VAP commences leviable operations, and
b
ends with the end of the financial year during which the accounting period began.
4
For the purpose of this section and section 39, a‍ VAP commences leviable operations—
a
on the date‍ the VAP first offers to provide or (if earlier) first provides visitor accommodation in an area where the levy has been introduced (whether or not the VAP provided or offered to provide visitor accommodation in that area, or elsewhere, before that date), or
b
where‍ the VAP previously provided or offered to provide visitor accommodation in an area where the levy has been introduced and then ceased to do so, on the date‍ the VAP recommences offering to provide or (if earlier) providing visitor accommodation in an area where the levy has been introduced.‍
S. 38 in force at 19.9.2025, see s. 67(1)