According to the Policy Memorandum, the original Act states that returns are based on the date of the "chargeable transaction", not the date of the visit, and of course many visitors make bookings months in advance.:
This created practical issues, as providers would have had to include stays that had not yet taken place or were later cancelled and where they had not received payment of the visitor levy from the guest, in circumstances where accommodation providers pass on the full cost of a visitor levy to visitors.