55.Section 24 allows a local authority which has introduced a VL scheme to delegate the exercise of certain functions under Parts 4 and 5 of the Act. Subsection (1) sets out the functions which may be delegated by a local authority as those arising under sections 26(1) (the receipt of returns made to the local authority under section 26), section 29 (the receipt of levy payments made to the local authority under section 29), section 73 (functions relating to the register of liable persons) and enforcement functions under Part 5 other than section 65 (power of local authorities to reduce, suspend or waive penalties).
56.Subsection (4) confirms that where a person carries out functions on behalf of a local authority under this section, the local authority retains responsibility for those functions and may still exercise them despite their delegation under this section.
57.This section confirms that references in the Act to the making of returns mean the making of returns that comply with the requirements of Part 4, and that references in Part 4 to the relevant period are to the period specified in section 26(4).
58.This section places a duty on the liable person to make returns to the local authority setting out their own assessment of the levy due (subsection (1)) within 30 days of the end of each “
59.This section deals with the required form, content and procedure for making returns under this Part of the Act. It provides that returns must be in the form, and contain such information, as specified by the local authority. Returns must also be made in the manner specified by the local authority.
60.This section requires a liable person to keep any records which will enable them to make returns under section 26 and to preserve those records for 5 years (or such other period specified by the local authority) (subsections (1) and (3)). Subsection (4) confirms that the records which must be kept under this section include details of any chargeable transactions entered into by the liable person and any associated records of payments, receipts and financial arrangements. A local authority can specify other records which must be kept and preserved under this section (subsection (4)(c)). The duty in this section also applies to a person who makes returns on behalf of a local authority as a result of an arrangement under section 9 (subsection (2)).
61.This section requires the total amount of levies payable for each quarter (or other period specified by the local authority) to be paid to a local authority at the same time as a return is made under section 26 (subsections (1) and (2)). Under section 8, the obligation to pay the levy falls on the liable person (i.e., the occupier of the premises at which the overnight accommodation is provided). Subsection (3) of this section confirms that the levy will be treated as paid if it is paid in a manner which is satisfactory to the local authority.