Visitor Levy for visitor accommodation providers: technical guidance - Keeping Visitor Levy records
Detailed guidance that visitor accommodation providers operating in Wales will need for Visitor Levy.
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Visitor accommodation providers will need to capture sufficient information when it comes to visitors having overnight stays at their visitor accommodation premises to allow them to accurately calculate the amount of levy payable on a stay. This may mean visitor accommodation providers will need to capture additional information to what they currently capture.
For the levy calculation, it is fundamental that the visitor accommodation provider keeps track of the number of people entitled to reside overnight at the visitor accommodation premises under the contract, and that the contract reflects this. Without this, the visitor accommodation provider will not be able to accurately calculate the levy payable on a booking, the contract will not account for the number of overnight visitors, and the levy may need to be calculated at the maximum occupancy of the premises.
Visitor accommodation providers have record keeping obligations they must comply with as part of Visitor Levy, and this includes keeping accurate records to help determine the amount of levy payable and demonstrate that the tax return is correct and complete. Records include both paper or digital records, and supporting documentation such as accounts, books, deeds, contracts, vouchers and receipts.
See TCMA/1140 for rules on how long records will need to be kept.
Third parties
Where visitor accommodation providers use booking platforms, online travel agents or other platforms as part of their business, those platforms may calculate the levy, as well as collect amounts for the levy, that arises per booking and send the information to the visitor accommodation provider.
Visitor accommodation providers may need to check whether their platform will be adapting for any Visitor Levy in Wales.