Part 4Returns and payment

Chapter 2Returns

26Duty to make returns

(1)

The liable person must make returns to the relevant local authority.

(2)

Returns must—

F1(a)

include—

(i)

an assessment of the amount of the levy payable in respect of the relevant period, and

(ii)

if liable persons are permitted under the VL scheme to which the return relates to deduct and retain an amount from the levy payable in respect of a chargeable transaction—

(A)

a statement of any amount (not exceeding the permitted deduction) that is to be deducted by the liable person from the amount of the levy payable in respect of the relevant period, and

(B)

a statement of the net amount of the levy payable in respect of the relevant period, being the amount referred to in sub-paragraph (i) less the amount to be deducted referred to in sub-sub-paragraph (A),

(b)

be made before the end of the period of 30 days beginning with the end of each relevant period.

(3)

For the purposes of subsection (2)(a)—

(a)

the amount of the levy payable by a liable person in respect of each relevant period is the total amount of the levies (calculated in accordance with F2section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,

(b)

where the liable person is the occupier of more than one set of premises within the area to which the VL scheme relates, the return must include assessments of the amount of the levy payable for each set of premises.

(4)

The relevant period means—

(a)

each quarter, or

(b)

such period or periods specified by a relevant local authority in the VL scheme to which the return relates.