Visitor Levy for visitor accommodation providers: technical guidance - Partnerships and unincorporated bodies

Partnerships for the levy mean:

• a partnership within the Partnership Act 1890
• a limited partnership registered under the Limited Partnerships Act 1907, or
• a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom

For Visitor Levy, where there is an obligation to meet or an action permitted to be carried out, it will be the responsibility of all partners to ensure that they fulfil their requirements. Any action required will need to be carried out by, or in relation to, every partner at that specific time.

For example, a partnership comprises two partners from 1 April 2028 to 26 October 2028. A third partner joins the partnership on 27 October 2028. Annual returns are filed by the partnership in respect of their visitor accommodation in a leviable area, so when the annual return is filed, by 31 May 2029, it is the three partners will be jointly responsible for filing the return.

Whilst partners are jointly responsible for meeting the levy obligations, anything required or permitted to be done by them can be carried out by one partner only. Also, if the partnership's principal place of business is in Scotland, a person who is authorised by the partnership may do anything that is required or permitted to be done by every partner.

For Visitor Levy, where there is an obligation to meet, or an action permitted to be carried out, it will be the responsibility of all persons carrying on the business as an unincorporated association to ensure that they fulfil their requirements. Any action required will need to be carried out by, or in relation to, every person who is a managing member of the unincorporated association at that specific time.

Managing members of an unincorporated association are:

• each member of the unincorporated body holding office as president, chair, treasurer, secretary or any similar office
• if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed
• if there is no such office or committee, each member of the body

Whilst managing members are jointly responsible for meeting the levy obligations, anything required or permitted to be done by them can be carried out by one managing member only.

Relevant business means a business, or part of it, in which a person provides, or offers to provide, visitor accommodation premises in Wales and the person is an occupier of that premises.

Partners in a partnership and managing members of an unincorporated association are jointly and severally liable for payment of Visitor Levy, penalties and any interest to the WRA.

This means that where a liability to pay an amount to the WRA as a result of anything done or omitted to be done by a partnership or an unincorporated association arises, the partners or managing members at the time when the thing is done or omitted to be done will each be liable for the full amount due.

Where a person is a partner or managing member for only part of an accounting period, their personal liability for any levy chargeable in respect of the accounting period will be the proportion of the liability relating to the business of the partnership or unincorporated association that is just and reasonable in the circumstances.