Visitor Levy for visitor accommodation providers: technical guidance - Death, incapacity, and insolvency
Detailed guidance that visitor accommodation providers operating in Wales will need for Visitor Levy.
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A person (Person A) may carry on the relevant business of another person (Person B), if Person B has:
- died
- become incapacitated
- become subject to insolvency procedures, such as liquidation, bankruptcy, receivership or administration
Relevant business means a business, or part of it, in the course of which a person provides, or offers to provide, visitor accommodation premises in Wales and the person is an occupier of that premises.
When person A carries on the business of person B, they must notify the WRA within 30 days of them starting to carry on the business that:
- person A is carrying on the business
- the reason person A is carrying the business on
- the date of the event which led to them carrying on the business, such as the date of person A passing away
Once WRA has been notified, we will issue a notice to person A, and person B if appropriate, acknowledging that person A will be treated as if they were person B.
Change of circumstances
Person A must give a further notice to WRA where:
- person B is no longer incapacitated or insolvency procedures end, or
- person A stops carrying on the business of person B
The notice will need to be given within 30 days of the change in circumstances and include information on the date on which the change in circumstances occurred.
Where WRA is satisfied that there has been a change of circumstances, WRA will no longer treat person A as if they are person B. WRA will issue a notice of their decision to person A, and if appropriate, person B.