Visitor Levy for visitor accommodation providers: technical guidance - Visitor accommodation premises in more than one area

If a visitor accommodation provider has visitor accommodation premises that lie across more than one principal council area, then it is treated for Visitor Levy as being situated in the area where the greater part, or greatest parts, of the premises are located.

Example

A campsite has 7 seven fields of 1 acre each for camping. Of those fields:

• 4 lie in one principal council area where the levy applies (4 acres total)
• 2 lie in the neighbouring council area where the levy does not apply (2 acres total), and
• 1 field sits across the boundary between the councils, with approximately half (0.5 acres) in each area

As the greatest parts of the premises, that being 4.5 acres, lie in the principal council area where the levy applies. The visitor accommodation provider will need to comply with Visitor Levy rules and account for overnight stays happening across all its 7 fields.