Commentary on Provisions Part 3 – Introduction and Administration of the Levy Section 17 – Transitional provision
44.This section confirms that the levy is not to be charged in respect of purchases of overnight accommodation paid for before the date on which the local authority decides to introduce a VL scheme (subsection (1)). The levy may, however, be charged in respect of purchases of overnight accommodation paid for between the date of the decision to introduce a scheme and the date on which the scheme comes into force, provided the date on which the person takes entry to the accommodation in respect of the purchase is after the coming into force of the scheme (subsection (2)). By way of example, if a local authority decides to introduce a scheme on 1 April 2025 and the scheme comes into force on 1 April 2027, bookings to stay in accommodation subject to the levy made between those dates will be subject to the levy if the date of the stay occurs after 1 April 2027.