Commentary on Provisions Part 2 – Key Concepts Section 9 – Third party arrangements
24.Section 9 allows a liable person to arrange for a third party (which could be an online booking agent, for example) to carry out certain functions in connection with the levy on behalf of the liable person. The functions which may be carried out by a third party under such an arrangement are listed in subsection (1) and are: the collection of a sum equivalent to the levy from visitors, the making of a return to the local authority under section 26 (but only if the local authority consents to this – see subsection (2)), and the payment of the levy to the local authority under section 29. Subsection (3) confirms that where a third party carries out functions on behalf of a liable person, the liable person’s obligations under the Bill are unaffected; as a result, the obligations to make returns and payments to the local authority under sections 26 and 29 remain the responsibility of the liable person.