In this guide
6. Work out correct levy
You must pay the levy on a per person, per night basis.
This is also known as overnight stays or sleeper nights.
How to work out your levy amounts
You must follow 2 steps to work out your levy.
Step 1: Work out how much you owe per stay
Say you had 10 stays that you must pay the levy on.
You must first work out the levy amounts for each of the 10 stays.
Let’s say your first stay had 4 adult guests staying for 7 nights.
Multiply:
- the number of guests by
- the number of nights by
- your levy rate
For example, if you pay:
- the higher rate, multiply 4 guests × 7 nights × £1.30 = £36.40 of levy
- the lower rate, multiply 4 guests × 7 nights × £0.75 = £21 of levy
Do this for each of the remaining 9 stays.
Step 2: Add all amounts together
Add all levy amounts from the 10 separate stays together.
This sum is the total levy amount you must pay.
Example of levy amounts in a spreadsheet
Here’s how adding up your levy may look in a spreadsheet if you’re paying the higher levy rate:
| Stays | Number of guests | Number of nights | Levy rate | Levy on the stay |
|---|---|---|---|---|
| Stay 1 | 4 | 7 | £1.30 | £36.40 |
| Stay 2 | 2 | 4 | £1.30 | £10.40 |
| Stay 3 | 4 | 5 | £1.30 | £26.00 |
| Stay 4 | 1 | 3 | £1.30 | £3.90 |
| Stay 5 | 3 | 7 | £1.30 | £27.30 |
| Stay 6 | 4 | 7 | £1.30 | £36.40 |
| Stay 7 | 2 | 3 | £1.30 | £7.80 |
| Stay 8 | 3 | 5 | £1.30 | £19.50 |
| Stay 9 | 4 | 5 | £1.30 | £26.00 |
| Stay 10 | 4 | 7 | £1.30 | £36.40 |
| Total levy to pay | £230.10 | |||
Do not use the totals of nights and guests when you work out your levy. Your levy amount will be wrong and higher. For example, the total of 31 guests × the total of 53 nights × £1.30 = £2,135.90 instead of £230.10 of levy to pay!
Working out the lower rate levy
Remove children under 18 years of age when you are working out the lower rate levy.
For example, a family of 5 stayed in a tent for 3 nights on your campsite pitch. The family had 3 children under 18 years of age.
- You must take away the 3 children from your total of 5 guests: 5 guests − 3 children = 2 guests you pay the levy on.
- This means you must pay the levy on 2 guests staying for 3 nights: 2 guests × 3 nights × £0.75 = £4.50 of levy to pay.
Using overnight stays (sleeper nights) to work out the levy
If you’re using overnight stays (sleeper nights) to tally the levy, remember to:
- work them out per stay or per day
- apply the correct levy rate