# The Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 4: Effect of amendment of return on liability for interest


(1) Subject to paragraph (2), where a return is amended in accordance with regulation 2—
(a) interest under section 66 of the 2024 Act ceases to accrue in respect of any unpaid amount under the original return, from the day after the day on which the amended return is sent, but interest accrued prior to that day remains payable, and
(b) interest on any unpaid amount due in accordance with regulation 2(11) is payable from the day after the day on which the amended return is sent.
(2) Where the amount of levy payable is lower as a result of an amendment of a return, interest is to be treated as having been payable on the lower amount from the day on which the original return was made.
(3) Where—
(a) the effect of the amendment of a return is that the liable person is liable to pay a lower amount of interest than was due in respect of the original return, and
(b) the liable person has already paid a higher amount of interest than the amount that is now due,
the local authority must reimburse the difference between the amount of interest already paid, and the amount due following amendment of the return, on or before the last day of the period of 30 days beginning with the day on which the revised return is sent, or within such longer period as may be agreed with the liable person.

---
Source: https://www.legislation.gov.uk/sdsi/2026/9780111067147/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.