Commentary on Provisions Part 1 – Visitor Levy Section 1 – Power for local authorities to impose levy
13.This section contains a power allowing local authorities to impose a levy (to be known as the visitor levy – section 1(a)) on the purchase of “overnight accommodation” (defined in section 4). A levy imposed under this section is to be introduced, administered and charged in accordance with the provisions of the Act (section 1(b)). This means that a levy may only be imposed under this section as part of a VL scheme introduced by a local authority in accordance with Part 3.