143.The section outlines the effect of the introduction of or change to the visitor levy on overnight stays arranged before the introduction or change takes place.
144.No visitor levy will be payable if the “relevant contract” for the overnight stay was made before the date that is six months after the date on which the principal council decided to introduce the visitor levy.
145.However, if such a contract is varied on or after that date, the visitor levy is payable in relation to (a) any persons that are entitled to reside as a result of the variation and/or (b) any nights on which a person is entitled to reside as a result of the variation.
146.If there is a change to the amount of the visitor levy, it does not apply in relation to an overnight stay if the relevant contract was made before the principal council decided to change the visitor levy.
147.The “relevant contract” refers to the contract under which an overnight stay in visitor accommodation takes place, or would (but for the section) take place, under which one or more persons are entitled to reside in the accommodation and to which the VAP is a party.
148.Subsection (7) defines the date a principal council decides to introduce or change the visitor levy as the date it publishes the related notice under section 48(2).
Commentary on Sections Part 3 – Visitor Levy Chapter 4 – Introducing, Changing Or Abolishing the Levy Section 49 – Overnight stays that are unaffected by the introduction of, or changes to, the levy