{
  "url": "https://openlegislation.uk/draft-visitor-levy-local-authority-assessment-scotland-regulations-2026",
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  "id": "sdsi/2026/9780111064863",
  "title": "The Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026",
  "short_title": "Visitor Levy (Local Authority Assessment) 2026",
  "long_title": "These Regulations make provision for the carrying out by local authorities of assessment of visitor levy payable, in accordance with section 45 of the Visitor Levy (Scotland) Act 2024 (“the 2024 Act”).",
  "citation": "Draft 2026, ISBN 9780111064863",
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      "kind": "regulation",
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      "heading": "Circumstances in which an assessment of liability to visitor levy may be made by a local authority",
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  "made_under": [
    {
      "id": "asp/2024/8",
      "title": "Visitor Levy (Scotland) Act 2024",
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}