Visitor Levy for accommodation providers: step-by-step guide

You'll file and pay your levy based on how much you owe in the first year:

• £1,000 or less, you can file your levy return once a year or choose to do it quarterly (every 3 months)
• more than £1000, you must file your returns quarterly (every 3 months)

Yearly filing of your levy returns

The accounting period for the yearly filing runs until 31 March.

You must file and pay your levy by 31 May of that year.

For example, you must file and pay by 31 May 2028 for the accounting period of 1 April 2027 to 31 March 2028.

Quarterly filing of your levy returns (every 3 months)

When filing every 3 months, you must file your levy returns for each of these periods:

• 1 April to 30 June
• 1 July to 30 September
• 1 October to 31 December
• 1 January to 31 March

You'll have 60 days after the end of each accounting period to file and pay your levy return. Which means you must file and pay your levy by:

• 29 August for the period of 1 April to 30 June
• 29 November for the period of 1 July to 30 September
• 1 March (or 29 February in a leap year) for the period of 1 October to 31 December
• 30 May for the period of 1 January to 31 March