Overnight Visitor Levy consultation - Liability and assessment model - Ministry of Housing, Communities and Local Government

Liability and assessment model

The following questions relate to Chapter 7.

25. Do you agree that it should be the visitor accommodation provider that is ultimately liable?

Yes No

Provide further detail (optional)

26. How could digital booking platforms or intermediaries best be integrated to streamline levy assessment, collection and tax returns?

Enter your preferred approach

27. Do you agree that a self-assessed model is the most appropriate approach for administering a visitor levy?

Yes No

Provide further detail (optional)

28. Do you agree that the tax point of a levy should be the point of arrival?

Yes No

Provide further detail (optional)