# The Visitor Levy (Amendment of Returns and Miscellaneous Amendment) (Scotland) Regulations 2026, Regulation 6: Electronic communication


A document or notice required to be sent in accordance with regulation 2 may be sent by means of electronic communication where—
(a) the recipient consents either—
(i) implicitly by using electronic communication in communications with the local authority in connection with the levy, or
(ii) explicitly by giving notice of consent to the local authority in writing, and
(b) any notice or document sent by electronic communication—
(i) is capable of being accessed by the recipient,
(ii) makes the information it contains available to the recipient to no lesser extent than it would be if sent in printed form, and
(iii) is sufficiently permanent to be retained for future reference.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111067147/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-visitor-levy-amendment-of-returns-and-miscellaneous-amendment-scotland-regulations-2026/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.