Section 8 – Person liable to pay levy
23.Section 8 provides that the person liable to pay the levy to a local authority under a VL scheme is the person who provides the overnight accommodation and is the occupier of the premises at which the overnight accommodation is provided (i.e., the liable person); in practice, this is likely to be the owner or tenant of the premises who provides the accommodation. Whilst the liability to pay the levy to a local authority in respect of a chargeable transaction falls on the liable person, that person will be able to recover an amount equivalent to the levy from visitors on the basis of the contract entered into between them for the purchase of the overnight stay.
