Visitor Levy for visitor accommodation providers: technical guidance - Refunds and repayments of Visitor Levy

The WRA will be carrying out more work on refunds and repayments before any levy is introduced. Further guidance will be provided on refunds and repayments, including:

• how claims will be submitted
• any evidence required to accompany a claim
• timing of claims, and the information needed as part of a claim
• examples of where refunds may become due

Visitor Levy only applies on overnight stays. Where a booking has been made for an overnight stay, and that booking is cancelled, no levy will arise. This is because no overnight stay has taken place.

Visitor accommodation providers therefore do not pay the levy on cancelled bookings or on bookings where none of the visitors show up.

Where a visitor accommodation provider has collected an amount for the levy before the overnight stay has taken place, for example at the time the booking was made, then it will be the responsibility of the visitor accommodation provider to refund any levy amounts they collected back to the visitor, whether or not other elements of the booking are partially or non-refundable.

Where the cancellation occurs and no amount covering the levy has been collected, no further action is required in respect of the levy amount.

In some circumstances a person can apply to the WRA for a ‘levy repayment’ of an amount equal to all or part of the levy payable in respect of an overnight stay in visitor accommodation that has taken place. Where an applicant requests a levy repayment from the WRA, it will be for the levy element only, so £0.75 or £1.30 depending on the rate for the visitor accommodation the person stayed in or at.

Health, safety or welfare

A levy repayment may be made where a person stayed overnight in or at visitor accommodation under a contract because they were unable to reside in their sole or main residence due to a risk to their health, safety or welfare.

Homeless

A repayment may be made where a person stayed overnight in or at visitor accommodation under a contract because they were, at the time of the stay homeless (within the meaning of section 55 of the Housing (Wales) Act 2014.

Caring or supporting a person with a disability

A repayment may be made where a person (Person P):

• stayed overnight in or at visitor accommodation under a contract
• during the stay, Person P accompanied a person (Person A) who was in receipt of a disability benefit at the time of the stay and Person P was providing care, support or assistance to Person A and
• the visitor accommodation Person P stayed at was at the same premises as the person they were caring for

For WRA to be able to make a levy repayment in respect of an overnight stay, an application must be made to WRA for the repayment:

• by the person who, under the contract, provided consideration (such as payment) in respect of the overnight stay, and
• within 90 days of the entitlement under the contract to stay in or at the visitor accommodation premises ending

For example, a person whose entitlement to stay at a visitor accommodation premise on 31 August will need to have made their application by 28 November.

The WRA will consider any application made and will then decide whether the repayment should be made. A repayment may be in part or in full.

Where the WRA are of the view that payment should not be made in respect of every person who stayed overnight under the contract and/or for every night of the stay under the contract, it will pay the applicant the amount WRA considers is the correct amount.

For the purposes of levy repayments, 'disability benefit' means:

• a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 (c. 4) or section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
• a personal independence payment under the Welfare Reform Act 2012 (c. 5) or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1))
• an attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992 or section 64 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
• a constant attendance allowance under section 104 of the Social Security Contributions and Benefits Act 1992 or section 104 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992
• an adult disability payment under the Disability Assistance for Working Age People (Scotland) Regulations 2022 (S.S.I. 2022/54) or the Disability Assistance for Working Age People (Transitional Provisions and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I. 2022/217)
• a child disability payment under the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174)
• an armed forces independence payment under article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517)
• a constant attendance allowance under:
  • article 14 or 43 of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686)
  • article 8 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606)
• a mobility supplement under:
  • article 25A or 48A of the Personal Injuries (Civilians) Scheme 1983 (S.I.1983/686)
  • article 20 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606)