Visitor Levy for visitor accommodation providers: technical guidance - Ceasing to be a visitor accommodation provider
Detailed guidance that visitor accommodation providers operating in Wales will need for Visitor Levy.
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A person who ceases to be a visitor accommodation provider will still need to comply with their Visitor Levy obligations for the accounting period. This includes filing a Visitor Levy return and paying any liability to the WRA by the relevant filing date.
Visitor accommodation providers who close for maintenance, refurbishment or seasonally will still be Visitor accommodation providers, if they continue offering to provide visitor accommodation. For example, the visitor accommodation provider may continue to take bookings for once the refurbishment work has been completed.
Example
Stacey was a visitor accommodation provider and provided visitor accommodation in an area where the levy applies. She stopped trading on the 6 September 2028 and filed on an annual basis. Stacey will still need to file her Visitor Levy return for the year ending 31 March 2029. The filing date for her return will be 31` May 2029, and Stacey will need to pay any levy she is liable for to the WRA by 31 May 2029 too.
Where a former visitor accommodation provider recommences activity and becomes a visitor accommodation provider again, they will still be obligated to fulfil any of their outstanding duties from when they were previously a visitor accommodation provider, as well as fulfilling the obligations arising after they recommence activity.