In this guide
5. Keep good levy records
You'll need to keep records to be able to count how much levy you owe when you file your Visitor Levy returns.
The records for each booking must include the number of:
- visitors
- nights
What if your visitor numbers change
You'll pay the levy based on the number of guests booked. You won't need to track daily changes in visitor numbers during their stay.
You also need to record the stays that you do not pay the levy on, including:
- number of stays that are 32 nights or more from one single booking
- number of children under 18 years of age who are staying in a tent on a campsite pitch or in a shared room in a hostel, bunkhouse, bothy or dormitory
- stays provided as temporary housing by a local council
How long you must keep your records
You must keep these records for at least 6 years after submitting your levy return. You may need to change your record keeping systems to ensure you comply.