Technical Visitor Levy guidance for visitor accommodation providers - Duty to make Visitor Levy returns

It is the responsibility of the visitor accommodation provider to file their return for Visitor Levy with the WRA.

As Visitor Levy is a self-assessed tax, the return filed by the visitor accommodation provider must contain a self-assessment of the amount of levy payable by the visitor accommodation provider to the WRA for the accounting period. The return will also need to have a declaration by the visitor accommodation provider that the return, and the information contained within the return and any document submitted with the return, is true and complete to the best of their knowledge.

Where a visitor accommodation provider has authorised an agent, accountant or other third party to complete Visitor Levy return on their behalf, the third party will need to certify that the visitor accommodation provider has made a declaration that the return is true and complete to the best of the visitor accommodation providers knowledge.

Visitor accommodation providers will need to pay to the WRA the amount of levy that has been self-assessed in Visitor Levy return on or before the filing date.

The filing date will depend on whether a visitor accommodation provider files their return on an annual basis or quarterly basis.

Visitor Levy returns are filed on a quarterly or annual basis.  

Further guidance will be made available on how to complete a Visitor Levy return in due course.

Visitor accommodation providers may only file on an annual basis if they:

• expect that they will be liable to £1,000 or less of levy for the financial year, and
• were not liable to pay more than £1,000 of levy in the previous financial year

The financial year runs from 1 April to 31 March.

Example of annual levy filing

Claudette is a new visitor accommodation provider. She begins trading in January 2028 and expects that she will be liable for less than £1,000 of levy for the rest of the financial year, which ends on 31 March 2028. As Claudette is a new visitor accommodation provider she has no previous financial year to consider when she decides how she should file and pay her Visitor Levy return. She can therefore file on an annual basis.

A visitor accommodation provider that is eligible to file on an annual basis, can decide to file returns and pay any levy they are liable for to the WRA on a quarterly basis.

Generally, for visitor accommodation providers filing on an annual basis, the financial year is the same as the accounting period. This is 1 April to 31 March in any year.

However, the accounting period may be shorter in the first year of becoming a visitor accommodation provider and commencing leviable operations. A visitor accommodation provider commences leviable operations on the first day they provide or offer to provide visitor accommodation in an area where the levy applies.

The same principal applies where a visitor accommodation provider stopped providing or offering to provide visitor accommodation in an area where the levy applies and then decides to restart their activity. The visitor accommodation provider commences leviable operations on the day they restart providing, or offering to provide, visitor accommodation in that leviable area.

If a principal council decides to introduce the levy in their area from 1 October, the visitor accommodation provider commences leviable operations on the same date, even if they were already providing or offering to provide visitor accommodation in that council’s area before that date.

Where a visitor accommodation provider commences leviable operations, the accounting period begins on the day they began leviable operations and ends with the end of the financial year during which their accounting period started.

Example of the accounting period if you are a new provider

Claudette began offering to provide visitor accommodation on 15 January 2028. Her accounting period runs from 15 January 2028 to 31 March 2028.

Example of the levy starting on 1 October

Hanna has been running a guesthouse since 2024. The principal council in the area of Hanna’s guesthouse has decided that Visitor Levy will start on 1 October 2028. Even though Hanna was already running her guesthouse before the levy started in her area, her first accounting period for annual returns will run from 1 October 2028 until 31 March 2029.

Example of buying an accommodation in a levy council

Norman owns a self-catering accommodation business in a principal council area of Wales where the levy does not apply. He then purchases a bed and breakfast in a principal council area where the levy has already been introduced. For the purposes of Visitor Levy, Norman begins leviable operations on the day he begins offering to provide, or actually provides, visitor accommodation in the bed and breakfast.

The return, and payment of any levy due, must be made on or before the filing date for the return. The filing date for annual returns will be 31 May, following the end of the financial year.

Example of submitting annual returns

Claudette is filing her first annual return for the financial year ending 31 March 2028. She will need to file her Visitor Levy return, and pay the levy she is liable for, to the WRA by 31 May 2028.

Visitor accommodation providers must file on a quarterly basis if they:

• expect that they will be liable to more than £1,000 of levy for the financial year
• were liable to pay more than £1,000 in levy in the previous financial year, or
• have decided to file on a quarterly basis, even though they could file annually

For visitor accommodation providers filing their levy return on a quarterly basis, the accounting period is the calendar quarter. The calendar quarters are 3 months ending with:

• 31 March
• 30 June
• 30 September
• 31 December

However, the accounting period may be shorter in a calendar quarter where a visitor accommodation provider commences leviable operations. A visitor accommodation provider commences leviable operations on the first day they provide or offer to provide visitor accommodation in an area where the levy applies.

Example of quarterly accounting

Cordelia has been running her B&B since 2022. Her local council decides to introduce the levy in her area from 1 April 2029. The date Cordelia commences leviable operations is 1 April 2029. It does not matter that she was providing visitor accommodation at her B&B before 1 April 2029. Her accounting period for her first quarter will run from 1 April 2029 to 30 June 2029.

The same principal applies where a visitor accommodation provider stopped providing or offering to provide visitor accommodation in an area where the levy applies and then decides to restart their activity. The visitor accommodation provider begins leviable operations on the day they restart providing, or offering to provide, visitor accommodation in that leviable area.

For visitor accommodation providers filing on a quarterly basis, the return, and payment of any levy due, must be made on or before the filing date for the return. The filing date for the return is 60 days after the end of the quarter to which the return relates.

• Quarter 1 is 1 April to 30 June, and filing date is 29 August.
• Quarter 2 is 1 July to 30 September, and filing date is 29 November.
• Quarter 3 is 1 October to 31 December, and filing date is 29 February in leap years, or 1 March in non-leap years.
• Quarter 4 is 1 January to 31 March, and filing date is 30 May.

Example of quarterly filing

A new hotel opens in an area where the levy applies on 6 September 2028. The visitor accommodation provider running the hotel will be filing on a quarterly basis and their first accounting period runs from 6 August 2028 to 30 September 2028. They will need to file their levy return for this shorter accounting period, and pay any liability, by 29 November 2028.

Visitor accommodation providers may only change how often they file may only be made at the start of a financial year. However, visitor accommodation providers will not be allowed to change how often they file returns where they have received one or more penalty points for failing to file their levy return on time.

A visitor accommodation provider must file a return for every accounting period where they have been a visitor accommodation provider in an area where Visitor Levy applies. Even where a visitor accommodation provider has no Visitor Levy to pay to the WRA, because they had no overnight stays for that accounting period, they must still file a return with the WRA.

For example, a visitor accommodation provider who files quarterly but is closed for renovations between 26 September and 5 January will still need to file a return for the quarter ending 31 December, with a self-assessment amount of £0 as they had no overnight stays.

Visitor accommodation providers become liable to pay the levy on an overnight stay in visitor accommodation when the overnight stay has taken place and the entitlement under the contract to stay at the accommodation ends.  

Therefore, when a visitor accommodation provider comes to file their Visitor Levy return, they will self-assess the total amount of levy that is payable during that accounting period. This means that only stays that have taken place before the accounting period has ended need to be self-assessed in the corresponding return.  

Where a stay take place that starts in one accounting period and ends in the next accounting period, the visitor accommodation provider will need to include those overnight stays in the accounting period where the stays have ended. 

Example of paying the levy after the stay happens

A visitor accommodation provider, who files on a quarterly basis, has a guest staying from 25 September to 4 October. Liability for the levy only arises once the entitlement under the contract to stay at the accommodation ends, which is 4 October. This means the visitor accommodation provider will include all of the levy for this overnight stay in the quarterly return covering the October to December quarter.  

The visitor accommodation provider should not include any of the September dates in the calculation of how much levy is payable in their July to September tax return.