Commentary on Sections Part 3 – Visitor Levy Chapter 2 – Accounting for, and Payment of, the Levy Section 40 – Payment of the levy
115.The section details the rules for payment of the visitor levy to WRA by VAPs. VAPs must pay the visitor levy amount specified in their return on or before the filing date. The section also highlights provisions in the TCMA 2016 that address visitor levy payments required to be made by VAPs in other situations, such as corrections to a return, amendments made to a return during or after the completion of an enquiry and WRA determinations and assessments.