Commentary on Provisions Part 4 - Returns and payment Section 26 – Duty to make returns
58.This section places a duty on the liable person to make returns to the local authority setting out their own assessment of the levy due (subsection (1)) within 30 days of the end of each “relevant period” (subsection (2)(b)). “Relevant period” is defined in subsection (4) as meaning each quarter or such other period specified by the local authority; this will allow local authorities to specify the relevant period for the making of returns to suit their own financial arrangements. Returns made under this section must include the liable person’s assessment of the total amount of levies chargeable in respect of all of the transactions entered into during the relevant period (subsection (2)(a) and (3)(a)). If the liable person provides overnight accommodation at more than one set of premises within an area covered by a VL scheme, the liable person must include separate assessments for each set of premises (subsection (3)(b)).