Introductory text
These draft Regulations supersede the draft of the same title which was laid before the Scottish Parliament and published on 22 September 2026 (ISBN 978-0-11-106698-0). They are being issued free of charge to all known recipients of those draft Regulations.
Draft Regulations laid before the Scottish Parliament under sections 28A(3), 45(4) and 69(6) of the Visitor Levy (Scotland) Act 2024 (asp 8), for approval by resolution of the Scottish Parliament.
VISITOR LEVY
Made 2026
Coming into force 1st December 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 28A(1), 45(1), 69(1) and 78(1) of the Visitor Levy (Scotland) Act 2024f1 and all other powers enabling them to do so.
In accordance with sections 28A(3), 45(4) and 69(6) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Annotations
Footnotes
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2024 asp 8. Section 28A was inserted by section 6 of the Visitor Levy (Amendment) (Scotland) Act 2026 (asp 18). The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). These Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act.