# The Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026, Introduction: 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 2024 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.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111067147/introduction (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.