When does liability for the short stay levy arise?

Current

(1)

Liability for the short stay levy arises on the date that a short stay in short stay accommodation is completed.

(2)

A short stay in short stay accommodation is completed on the date on which a person is required under the terms of the short stay booking to vacate the short stay accommodation, regardless of whether the person—

(a)

vacates the short stay accommodation on that date or on an earlier date; or

(b)

occupies the short stay accommodation during the period of the short stay booking.

(3)

However, a short stay in short stay accommodation is not completed if the short stay booking is cancelled and the total booking fee is waived, credited or refunded.

This Act’s bill:Explanatory memorandum Second reading speech

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11 When does liability for the short stay levy arise?