98.This section makes provision about the circumstances in which a person may apply for a repayment of an amount equivalent to the visitor levy payable (a “levy repayment”) in respect of an overnight stay in visitor accommodation that has taken place - in effect a ‘refund’ of all or part of the amount.
99.The section states that WRA may make a levy repayment if an application is made by a person that, under a contract, provided consideration in respect of an overnight stay and that the application is made before the end of the period of 90 days, beginning with the last day a person was entitled under the contract to stay.
100.A person may apply to WRA for a levy repayment in the following circumstances:
101.Subsection (5) sets out that if WRA considers that an application has been made by a person who is eligible for a refund under subsection (3), WRA must repay an amount equivalent to the visitor levy payable for the stay. The repayment amount may be varied by WRA depending on the number of people who stayed and whether they were all eligible and the number of nights for which they were eligible for a refund.
102.Subsection (6) provides the same provision in effect ( as subsection (5)) in relation to the refund in respect of a person who provided care, support or assistance to a person in receipt of disability benefit (subsection (4)) but has been dealt with separately (from subsection (5)) to ensure that the repayment is limited to visitor levy paid in respect of a person providing care, support or assistance .
103.For example, a person may not be providing care, support or assistance to a person in receipt of a disability benefit for the entire duration of their stay. In which case, WRA must consider which nights qualify for a refund.
104.The Welsh Ministers may amend the section to add, remove, or change descriptions of circumstances in which WRA may or must make a repayment of a visitor levy amount, and to amend the definition of ”disability benefit”. Regulations made under this power are subject to the affirmative procedure in the Senedd.
Commentary on Sections Part 3 – Visitor Levy Chapter 1 – Application, Operation and Rates of Levy Section 35 – Application for repayment of amount equivalent to the levy