Explanatory note

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”).

Regulation 3 sets out the circumstances in which an assessment may be carried out by a local authority, namely where there has been a failure by a person to submit a return within 30 days of the end of the relevant period as provided for in section 26(4) of the 2024 Act, or where a return has been submitted, but is honestly and reasonably considered to contain a miscalculation of a careless or deliberate nature.

Regulations 4 and 5 make provision for notification of persons that an assessment is to be made, and issuing of notice of the outcome of the assessment. Provision is also made for the local authority to notify where there is a failure to carry out the assessment within the prescribed timescale, and for the consequences of such a failure. In general, where the local authority does not complete the assessment within the required period, no assessment may be made and any return submitted by the person remains effective, even if it appears to contain a careless or deliberate miscalculation. The only exception is where the local authority reasonably believes that it was prevented from carrying out the assessment within the required time as a result of the person’s failure to comply with the exercise of investigatory powers. In those circumstances, notice of the outcome of the assessment must be given as soon as reasonably practicable after the end of the period specified in regulation 5(1).

Regulation 6 sets out the circumstances in which the outcome of an assessment may be altered after the assessment is made.

Regulation 7 provides the deadline for payment or reimbursement of an amount of visitor levy that is due to be paid or reimbursed as a result of an assessment by a local authority.

Regulation 8 makes clear that the fact a local authority makes an assessment does not prevent the imposition of a penalty under section 47, 48, 49, 50 or 52 of the 2024 Act, nor the application of section 51 or 53. These relate to penalties for failure to make a return or to pay the levy, and reasonable excuse for failure to make a return or to pay the levy.

Regulation 9 makes provision for documents or notices required by these Regulations to be sent by electronic communication where the recipient impliedly consents by using electronic communication in correspondence with the relevant local authority in connection with visitor levy, or expressly consents by giving notice of consent in writing.