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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026 and come into force on 1 December 2026.

(2)

In these Regulations—

  • “the 2024 Act” means the Visitor Levy (Scotland) Act 2024,

  • “the levy” means the visitor levy introduced, administered and charged in accordance with the 2024 Act,

  • “liable person” is to be construed in accordance with section 8 of the 2024 Act,

  • “local authority” means a relevant local authority within the meaning of section 24(2) of the 2024 Act or, where two or more relevant local authorities are acting jointly in relation to a visitor levy scheme, those authorities acting jointly,

  • “relevant period” has the meaning given in section 26(4) of the 2024 Act, and

  • “return” means a visitor levy return made under section 26 of the 2024 Act.