Commentary on Sections Part 3 – Visitor Levy Chapter 1 – Application, Operation and Rates of Levy Section 31 – Calculating the amount of the levy that is payable
86.This section sets out the method for calculating the amount of visitor levy that is chargeable in respect of a stay. The amount of visitor levy is calculated by establishing the number of leviable nights, and multiplying that number by the visitor levy rate that applies in relation to the accommodation. The two rates are set out in section 32 (the lower and higher rates).
87.When only one person was entitled to reside under the contract, then the total number of leviable nights is the number of nights that person was entitled to stay. When more than one person was entitled to stay under the contract, the calculation of leviable nights must be undertaken for each person and then added together to provide the total number of leviable nights.
88.Persons under the age of 18 staying in lower rated visitor accommodation are not included in the calculation of the amount of visitor levy payable in relation to the stay.
89.The section also states that if under a contract at least one person’s stay would be subject to the higher rate and at least one person’s stay would be subject to the lower rate, then liability is calculated by calculating the amounts of visitor levy payable separately and then adding them together. By way of example, this situation would arise where, under one contract with a VAP that provides both camping and self-catering accommodation in chalets, a person has arranged for some people to stay in a chalet and for some people to camp (see subsection (5)).
90.The Welsh Ministers may amend this section to make further provision about people who are not to be included in a calculation of the amount of visitor levy payable. These amendments may relate to overnight stays subject to the higher or lower rate, or both. Regulations made under this power are subject to the affirmative procedure in the Senedd.