Regulation 2 Amendment of a return on request of a liable person

Subject to paragraph (2), a liable person may request the agreement of a local authority to the liable person amending a return.

Paragraph (1) does not apply where a local authority has issued a notice under regulation 4 (notice of intention of local authority to make an assessment) of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026^f1 to the liable person of its intention to make its own assessment of the levy payable by the liable person.

A request to amend a return must—

A local authority may request that the liable person submit evidence, including evidence additional to any evidence sent in accordance with paragraph (3), where the local authority is satisfied that the evidence sought is reasonably required to enable the request for amendment to be determined.

Evidence requested under paragraph (4) must be sent on or before the last day of the period of 14 days beginning with the day on which the request is sent.

A local authority must consider a request sent in accordance with paragraph (3), together with any evidence sent, and issue notice to the liable person as to whether or not it agrees to amendment of the return as requested, including reasons for its agreement or refusal.

Except where paragraph (8) applies, a notice under paragraph (6) must be issued—

Where no evidence is received within three days of the end of the period referred to in paragraph (5), and no extension of the period is agreed to, the local authority must, within the period of 14 days thereafter, issue notice that a decision has been made not to allow amendment of the return in accordance with the request.

Where the local authority agrees to the requested amendment of a return, the liable person must send the return as amended to the local authority, on or before the last day of the period of 14 days beginning with the day on which notice of the outcome is received.

Where the effect of the amendment of a return is that the assessment of the amount of the levy payable in respect of the relevant period changes, the revised amount becomes payable in place of the amount in the original return.

Where the effect of the amendment of a return is that the liable person is due to pay a higher amount of levy than set out in the original return, the liable person must pay that amount less any amount already paid in respect of the original return.

Payment due in accordance with paragraph (11) must be made at the same time as the amended return is sent.

Where—

the local authority must reimburse to the liable person the difference between the amount paid by the liable person, and the amount due, on or before the last day of the period of 30 days beginning with the day on which the amended return is sent, or within such longer period as may be agreed with the liable person.

A liable person may make a request to a local authority for an extension of the time period within which the person is required by this regulation to—

A local authority may agree to, or refuse, a request made under paragraph (14).

Where a local authority agrees to a request under paragraph (14), the timescale agreed to applies, instead of that which would otherwise apply.

A request, notice, return or evidence sent under this regulation is to be presumed to have been received 48 hours after it was sent, unless the contrary is shown.