Part 1 modifies the 2024 Act to:
allow local authorities to charge a levy using either a percentage(s) based system or a flat rate/fixed fee model(s);
allow local authorities, when using a fixed fee model, to apply the levy on a ‘per person, per night’ or a ‘per night’ basis;
clarifies that, where the right to reside in accommodation is first purchased by a third party, and then subsequently purchased by another person, the “chargeable transaction” is the initial purchase;
provide that levy returns should be based on the date...