(1)The liable person must make returns to the relevant local authority.
(2)Returns must—
(a)include an assessment of the amount of the levy payable in respect of the relevant period, and
(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 section 5) in respect of all chargeable transactions entered into by the liable person during that period, and
(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.
Commencement Information
I1S. 26 not in force at Royal Assent, see s. 79(2)
I2S. 26 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2