Commentary on Sections Part 3 – Visitor Levy Chapter 5 – Miscellaneous Provision Relating to the Levy Section 51 – Visitor accommodation at premises within the area of more than one principal council
150.This section makes provision about the treatment of premises at which visitor accommodation is provided that are not entirely within the area of one principal council. For the purposes of the visitor levy, such premises are to be treated as being in the area where the greater or greatest part of the premises is situated.