Commentary on Provisions Part 2 – Key Concepts Section 7 – Maximum number of nights of overnight accommodation
22.Section 7 allows a local authority introducing a VL scheme to specify a maximum number of nights that are subject to the levy. The nights must be in one chargeable transaction over consecutive nights. A local authority may only specify a maximum number of nights under subsection (1) after consulting such persons considered to be representative of communities, businesses engaged in tourism and tourist organisations, as well as any other persons as the local authority considers appropriate (subsection (2)).