Meeting of the Parliament 19 March 2026 [Draft]
Group 2 contains nine amendments that provide for an explicit power to allow local authorities, if they choose to do so, to permit the accommodation provider to retain a proportion of the visitor levy payable to help to mitigate possible additional administrative costs.
Amendment 4 sets out the main power for local authorities to permit such deductions if they choose to do so. It also provides that the maximum level of deductions should be set as either a fixed amount or a percentage of the levy. The amendment will also allow ministers to make further provision by regulations about deductions by liable persons if such provision is needed in the future.
Amendment 23 provides for a new part 1A to be added to the schedule to the bill. It includes required changes to other provisions of the bill in order to accommodate the ability of local authorities to permit deductions. The changes will ensure that, when deduction is permitted, it is reflected in accommodation providers’ duties to account for and pay the levy, minus the amount that they are permitted to retain. No deduction will be permitted when an authority has, under the legislation, imposed any penalty on the provider in respect of the same return period.
As local authorities will need to set out in their scheme whether they permit deductions and what the maximum permitted amount for them is, amendments 8 and 9 provide that, if an authority has published and consulted on a scheme outline, or has published, consulted on and decided to proceed with a levy scheme, it does not need to consult again on changes to its scheme that are necessary to reflect the new requirements that the bill will introduce.
The other amendments in the group are primarily technical and will make consequential changes, including in relation to commencement.
I move amendment 4.