Commentary on Sections Part 3 – Visitor Levy Chapter 5 – Miscellaneous Provision Relating to the Levy Section 52 - Arrangements with third party to collect the levy etc. on behalf of provider
151.Subsection (1) permits a VAP to make arrangements for one or more persons, on their behalf, to collect sums equivalent to the amount of the visitor levy payable in respect of a stay, make returns, or pay the visitor levy, to WRA, or issue repayments.
152.Subsection (2) provides that the making of an arrangement under subsection (1) does not affect a VAP’s obligations under the Act or the TCMA 2016.