# The Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provision for amendment of visitor levy returns after they have been submitted.
Regulation 2 sets out the process by which a liable person may make a request of a local authority for agreement that the liable person amend a visitor levy return which has been submitted. Regulation 2(2) excludes the possibility of a request where a local authority has given notice of its intention to make its own assessment of levy payable, in line with regulation 3(2) of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026. Regulation 2(3) lays down requirements as to the form a request should take, and the timescale within which it should be made. Regulation 2(4) to (9) lays down requirements as to the provision of evidence to support the request, the timescale for the local authority to respond to the request, and, where relevant, the timescale within which an amended return must be submitted. Regulation 2(10) and (11) sets out the effect of amendment of a return in relation to the sum payable. Further, regulation 2(12) and (13) makes provision for the timescales within which any balance of levy owed by the liable person must be paid or any amount of levy owed to the liable person must be reimbursed following an amendment. Regulation 2(14) enables a liable person to request an extension of the time period set down by regulation 2 within which a request to amend a return, or an amended return, must be submitted, an amount of levy owed must be paid or evidence must be sent. Regulation 2(15) and (16) sets out that a local authority may agree to such a request and that, where it does so, the agreed timescale applies instead of the standard timescale set out in the Regulations. Regulation 2(17) sets a presumption as to the timescale within which a notice, request or return sent under regulation 2 is to be presumed to have been received.
Regulations 3 and 4 make provision as to the effect of amendment of a visitor levy return on the payment of interest and penalties respectively.
Regulation 5 substitutes a new regulation 4(2)(b) to (e) into the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 (“the Local Authority Assessment Regulations”) so that there are three instances in which a local authority has two months to give notice of intention to make an assessment of liability to visitor levy on the basis of alleged careless or deliberate miscalculation. In addition to the one originally provided for, namely where a return has been made, there is also covered the scenario where a liable person has submitted an amended return, where a request to agreement of the amendment of a return has been refused and where the liable person has not requested agreement to amend a return in circumstances where the local authority reasonably expected them to do so. Regulation 5 also amends regulations 8 and 8A of the Local Authority Assessment Regulations, which deal with the effect of a local authority assessment on liability for payment of interest and penalties respectively. Regulation 8 is amended so that any liability for a penalty for non-payment in respect of a return as originally submitted, incurred up until the point where the local authority issues notice of the outcome of an assessment, is retained. An exception is made where a penalty for non-payment would not have arisen if the amount assessed as payable in respect of the original return had been the same as the amount payable in accordance with the local authority assessment. In that event the penalty is no longer payable and, if it has been paid, it must be reimbursed. Regulation 8A is amended so that liability for interest on the amount due under the original return, accrued until the day notice of the outcome of an assessment is issued by the local authority, is also retained. Interest on the amount due under the local authority assessment is payable from the day after the day on or before which the amount due under the local authority assessment must be paid. Where the liable person is due to pay a lower amount of visitor levy as a result of the local authority assessment, any interest due will be treated as having been payable on the lower amount with effect from the day the original return was made.
Regulation 6 makes provision for documents and notices required to be sent under regulation 2 to be sent by electronic communication where requirements as to consent of the recipient, accessibility and permanence for retention for future reference are met.

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