Guidance
Visitor Levy for visitor accommodation providers: technical guidance
Detailed guidance that visitor accommodation providers operating in Wales will need for Visitor Levy.
Download these pages as a PDF
, file size 265 KB
This file may not be fully accessible.
Contents
- Overview of Visitor Levy
- Introducing, changing, and abolishing the levy
- Visitor Levy transitional provisions
- Meaning of visitor accommodation
- Meaning of visitor accommodation provider
- Meaning of overnight stays in visitor accommodation
- Who pays the levy
- Rates of the levy
- Keeping Visitor Levy records
- Calculating the amount of levy payable
- Refunds and repayments of Visitor Levy
- Duty to make Visitor Levy returns
- Visitor accommodation premises in more than one area
- Visitor Levy and third-party arrangements
- Partnerships and unincorporated bodies
- Ceasing to be a visitor accommodation provider
- Death, incapacity, and insolvency
- How the levy can be used
- Review of the Act