Commentary on Sections Part 3 – Visitor Levy Chapter 2 – Accounting for, and Payment of, the Levy Section 36 – Duty to make levy return in respect of accounting period
105.A VAP must make a return to WRA for each accounting period, whether or not any overnight stays have taken place in the visitor accommodation that the VAP provides
106.The return must contain an assessment of the amount of visitor levy payable for the accounting period and also either a declaration by the VAP that the information in the return is true and complete to the best of their knowledge or a certification by the VAP’s agent that the VAP has made such a declaration.
107.A return must be made by the VAP on or before the filing date for the return.  The filing date depends upon whether the VAP makes annual or quarterly returns (which is addressed in section 37).  For an annual return the filing date is 31 May in the financial year following the financial year to which the return relates. A financial year is the period from 1 April in one year to 31 March in the following year. For a VAP that makes quarterly returns the filing date is 60 days following the end of the accounting period to which the return relates (see section 39).