Technical Visitor Levy guidance for visitor accommodation providers - Visitor accommodation premises in more than one area
Detailed guidance on Visitor Levy for visitor accommodation providers in Wales.
In this page
Introduction
If a visitor accommodation provider has visitor accommodation premises that lie across more than one principal council area, then it is treated for Visitor Levy as being situated in the area where the greater part, or greatest parts, of the premises are located.
Where visitor accommodation lies across more than one principal council area and is treated as being in an area where the levy does not apply, the levy will not be chargeable for that accommodation.
Example of a campsite that is in more than one council area
A campsite has 7 seven fields of 1 acre each for camping. Of those fields:
- 4 lie in one principal council area where the levy applies (4 acres total)
- 2 lie in the neighbouring council area where the levy does not apply (2 acres total), and
- 1 field sits across the boundary between the councils, with approximately half (0.5 acres) in each area
As the greatest parts of the premises, that being 4.5 acres, lie in the principal council area where the levy applies. The visitor accommodation provider will need to comply with Visitor Levy rules and account for overnight stays happening across all its 7 fields.