Who pays the short stay levy?

Description

How a short stay booking is made determines who pays the short stay levy to the State Revenue Office.

Transcript

How a short stay booking is made determines who pays the short stay levy to the State Revenue Office.

If a booking is made through a booking platform, the booking platform pays the levy.

If a booking is made directly – without a booking platform – then the owner or tenant of the property pays the levy.

The guest who books the short stay is not required to make any levy payments to the State Revenue Office.

While booking platforms and owners or tenants who take bookings directly without a booking platform may choose to itemise a levy contribution in their booking fees to guests, they remain responsible for paying the levy through the State Revenue Office website.

A booking platform is a person or business that takes short stay bookings on behalf of accommodation providers.

A booking platform can be a global online booking platform, a travel agency, a local real estate agent or a property manager that handles short stay properties.

Booking platforms don’t need to be online, or based in Victoria. They also don’t have to take payment – they only need to take bookings.

An organisation that advertises short stay accommodation, but doesn’t actually take bookings, is not a booking platform and does not need to pay the levy.

For example, a website that lists local short stays but redirects guests to another platform to make a booking.

The short stay levy does not apply to stays in hotels, motels and hostels, or certain accommodation like residential care facilities, retirement villages and rooming houses.

The levy also does not apply to short stays within the principal place of residence of the owner or renter.

However, it does apply to stays in secondary residences on the same land as the principal place of residence of the owner or renter, such as granny flats, caravans and tiny homes.

If you aren’t sure whether your property is exempt, visit our website.

If you use a booking platform and your property is exempt, you need to complete a declaration stating why.

This declaration is available via some booking platforms or our website, and should be provided to any booking platforms you use.

To learn more, visit our website: sro.vic.gov.au/shortstay