Written question WQ99286

In areas that choose to use a levy, there will be no liability incurred for visitor accommodation providers for those individuals under the age of 18 staying overnight in tents at campsites, hostels, or other shared accommodation. All persons are included in the chargeable rate for all other visitor accommodation types. This approach keeps the levy below the average rates charged across Europe and ensures fairness for those accessing visitor accommodation at a lower price point.

Like other indirect taxes on providers, visitors are not liable to pay the visitor levy, it is the visitor accommodation provider who is liable. Visitor accommodation providers may choose to pass this cost on to visitors but are not compelled to do so. Where providers pass the costs on to visitors, the costs will be incurred by the visitor who is paying for the accommodation.