In this guide
7. When you must file and pay
You must submit your levy returns based on how much you owe.
Owing £1,000 or less in one year
You can choose to file and pay once a year or every 3 months.
Changing how often you file and pay
You can change how often you file and pay at the beginning of each accounting year. But only if you pay less than £1,000 in one year and file it on time.
Owing more than £1,000 in one year
You must file and pay every 3 months.
What £1,000 of levy looks like
Here’s how many overnight stays (sleeper nights) push you over £1,000:
- 770 at the higher rate of £1.30
- 1334 at the lower rate of 75 pence
Filing and paying once a year
Accounting period dates
The levy accounting period runs from 1 April to 31 March.
You must pay the levy on the stays that happened during this time.
Your deadline to file and pay
You must submit and pay your levy return by 31 May every year.
For example, you must file and pay by 31 May 2028 for the accounting period of 1 April 2027 to 31 March 2028.
Going over £1,000
We'll switch you to file and pay every 3 months if your levy return is over £1,000.
Filing and paying every 3 months
You'll have 60 days after the end of each 3-month accounting period to file and pay your levy.
| Accounting period (3-month periods you pay the levy on) | Deadline to submit your levy return and pay |
|---|---|
| 1 April to 30 June | 29 August |
| 1 July to 30 September | 29 November |
| 1 October to 31 December | 1 March (or 29 February in a leap year) |
| 1 January to 31 March | 30 May |
If your bookings run across 2 accounting periods
Use the check-out date to see which accounting period the stay falls into. And pay the levy on the whole stay under that period.
For example, John and Mary come to your guesthouse on 25 June. They check out on 5 July. So, their whole stay falls into the accounting period of 1 July to 30 September.