Guidance
Technical Visitor Levy guidance for visitor accommodation providers
Detailed guidance on Visitor Levy for visitor accommodation providers in Wales.
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Contents
- Overview of Visitor Levy
- Introducing, changing, and abolishing the levy
- Applying transitional provisions to Visitor Levy
- What is visitor accommodation
- What is visitor accommodation provider
- What are overnight stays in visitor accommodation
- Who pays the levy
- Levy rates
- Keeping Visitor Levy records
- Calculating the levy
- Refunding Visitor Levy
- Duty to make Visitor Levy returns
- Visitor accommodation premises in more than one area
- Third-party arrangements and Visitor Levy
- Partnerships and unincorporated bodies filing and paying the levy
- Ceasing to be a visitor accommodation provider
- Death, incapacity, and insolvency cases for Visitor Levy
- How the levy can be used
- Reviewing the Act