PART 3

VISITOR LEVY
CHAPTER 4

INTRODUCING, CHANGING OR ABOLISHING THE LEVY

Overnight stays that are unaffected by the introduction of, or changes to, the levy
49
1
Subsection (2) applies where the levy has come into effect in a principal council’s area.
2
For the purposes of this Part, an overnight stay in visitor accommodation does not take place if the relevant contract was made before the date that is six months after the date on which the principal council decided to introduce the levy.
3
But if a relevant contract that falls within subsection (2) is varied on or after the date that is six months after the date on which the principal council decided to introduce the levy, an overnight stay in visitor accommodation takes place in relation to—
a
a person that, as a result of the variation, is entitled to reside overnight in visitor accommodation;
b
a night on which, as a result of the variation, a person (whether or not that person is within paragraph (a)) is entitled to reside overnight in visitor accommodation.
4
Subsection (5) applies where a change to the levy has come into effect in a principal council’s area.
5
The change to the levy does not apply in relation to an overnight stay in visitor accommodation if the relevant contract was made before the date the principal council decided to change the levy.
6
In this section, “the relevant contract” is the contract—
a
under which an overnight stay in visitor accommodation takes place, or would (but for this section) take place,
b
under which one or more people are entitled to reside in that accommodation, and
c
to which the visitor accommodation provider is a party.
7
For the purposes of this section, the date a principal council decides to introduce‍ or change the levy is the date it publishes a notice under section 48(2).