{
  "url": "https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026/regulation-5.json",
  "legislation": "sdsi/2026/9780111067147",
  "legislation_title": "The Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026",
  "text": "(1) The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 are amended in accordance with paragraphs (2) to (4).\n(2) In regulation 4(2) (notice of local authority intention to make an assessment), for sub-paragraph (b) substitute—\n“(b) in the case of an assessment made in accordance with regulation 3(2), and subject to sub-paragraphs (c), (d) and (e), the day on which the return was sent,\n(c) where there has been an amendment of a return in accordance with regulation 2 of the Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026 (“the Amendment of Returns Regulations”), the day on which the amended return was sent,\n(d) where a request to agreement of the amendment of a return has been refused in accordance with regulation 2(6) or (8) of the Amendment of Returns Regulations, the day on which the notice of refusal was sent,\n(e) where the local authority had reasonable cause to expect that the liable person would request agreement to amendment of a return, but no such request was made, the last day of the period of six months beginning with the last day of the relevant period.”.\n(3) In regulation 8 (imposition of penalties)—\n(a) in paragraph (2), for “48, 49 and 50” substitute “48, 49, 50 and 52”,\n(b) after paragraph (3) insert—\n“(4) Notwithstanding paragraph (2), where no liability to a penalty under section 52 of the 2024 Act would have arisen if the assessment of levy payable in the original return had been the same as set out in the local authority assessment carried out in accordance with regulation 3(2), any penalty imposed under that section is no longer payable.\n(5) Where paragraph (4) applies, any penalty under section 52 of the 2024 Act which has been paid must be reimbursed to the liable person 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.”.\n(4) In regulation 8A (interest where no return has been made or where a return contains a miscalculation of a careless or deliberate nature), for paragraph (4) substitute—\n“(4) Where a local authority has made an assessment under regulation 3(2) of the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 (“the Local Authority Assessment Regulations”) subsection (1) does not apply and instead interest is payable on the total amount of levy due, as calculated in the local authority assessment, from the day after the day on which the levy must be paid in accordance with regulation 7(1).\n(5) Notwithstanding paragraph (4), interest accrued prior to the day on which notice of the outcome of the local authority assessment is issued in accordance with regulation 5 remains payable.\n(6) Where the outcome of a local authority assessment made in accordance with regulation 3(2) of the Local Authority Assessment Regulations is that a lower amount of levy is payable, interest is to be treated as having been payable on the lower amount from the day on which the return was made by the liable person.\n(7) Where—\n(a) the effect of the outcome of a local authority assessment is that the liable person is liable to pay a lower amount of interest than was due in respect of the original return, and\n(b) the liable person has already paid a higher amount of interest than is now due,\nthe 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 notice of the outcome of the local authority assessment is sent in accordance with regulation 5, or within such longer period as may be agreed with the liable person.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2026/108, which is amended by S.S.I. 2026/268."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.S.I. 2026/XXX."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "A new regulation 8 is substituted by S.S.I. 2026/268."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Regulation 8A is inserted by S.S.I. 2026/268."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.S.I. 2026/108, which is amended by S.S.I. 2026/268."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111067147/regulation/5",
    "retrieved_at": "2026-11-05T03:43:27.746227+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}